Tax Systems in the OECD: Recent Evolution, Competition and Convergence
In this paper the focus of attention will be on the 30 countries that belong to the grouping that goes under the name of Organization for European Cooperation and Development (OECD). This international organization started as a European entity but over the years it has expanded its membership to include several countries from other continents. Its current membership includes countries from all continents with the exception of Africa.
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