Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe /
Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern E...
| מחבר ראשי: | |
|---|---|
| מחברים אחרים: | |
| פורמט: | כתב-עת |
| שפה: | English |
| יצא לאור: |
Washington, D.C. :
International Monetary Fund,
2008.
|
| סדרה: | IMF Working Papers; Working Paper ;
No. 2008/203 |
| גישה מקוונת: | Full text available on IMF |