The Resource A possible approach to tax competition and economic development : the value of time in drafting direct tax policies

A possible approach to tax competition and economic development : the value of time in drafting direct tax policies

Label
A possible approach to tax competition and economic development : the value of time in drafting direct tax policies
Title
A possible approach to tax competition and economic development : the value of time in drafting direct tax policies
Creator
Subject
Language
eng
Summary
This article highlights the potential positive impact that a fair tax and transparent (where benefits are not granted on a discretionary basis) competition can have on the economic development of states. The author is looking at the topic of tax competition from the perspective of the value of time when states have to decide on their internal direct tax policies. In particular, the key issue is to generate trust through consistency in the tax strategies put in place by single states
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Balbiano di Colcavagno, F
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax competition
  • economic development
  • tax policy
  • fiscal federalism
  • non-discrimination
Label
A possible approach to tax competition and economic development : the value of time in drafting direct tax policies
Instantiates
Publication
Label
A possible approach to tax competition and economic development : the value of time in drafting direct tax policies
Publication

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      52.3736660 4.9336932
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