Corporate Tax Harmonization and Competition in Federal Countries: Some Lessons for the European Community?
Provides an overview of the main features of corporate income taxation in three federal countries: Canada, Switzerland, and the United States. Focuses on the evolution, design, and administration of these countries' subnational corporation taxes, as well as on the alternative or similar ways in which they have addressed such problems.
Volume (Year): 46 (1993)
Issue (Month): 4 (December)
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