Opportunità o costo? La concorrenza fiscale nell’esperienza dell’UE, dei Paesi OCSE e degli Stati Uniti / Opportunity or cost? Tax competition in the US, the EU and OECD countries
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References listed on IDEAS
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More about this item
KeywordsTax competition; Tax Harmonization; Race to the Bottom; Capital Mobility;
- F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
- F24 - International Economics - - International Factor Movements and International Business - - - Remittances
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
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