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The evolution and convergence of OECD tax systems

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  • Johannes Becker
  • May Elsayyad

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  • Johannes Becker & May Elsayyad, 2009. "The evolution and convergence of OECD tax systems," Intereconomics: Review of European Economic Policy, Springer;German National Library of Economics;Centre for European Policy Studies (CEPS), vol. 44(2), pages 105-113, March.
  • Handle: RePEc:spr:intere:v:44:y:2009:i:2:p:105-113
    DOI: 10.1007/s10272-009-0284-0
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    Cited by:

    1. Yang Chen & Juan Cuestas & Paulo Regis, 2014. "Corporate Tax Convergence in Asian and Pacific Economies," TUT Economic Research Series 17, Department of Finance and Economics, Tallinn University of Technology.
    2. Johannes Becker & May Elsayyad & Clemens Fuest, 2012. "Auswirkungen der Globalisierung auf die Struktur der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 4-18, February.
    3. Karpowicz Andrzej, 2014. "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, De Gruyter Open, vol. 42(1), pages 98-120, June.

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