A Review of critical issues on tax design and tax administration in a global economy and developing countries
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- Godin, M. & Hindriks, J., 2015. "A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries," LIDAM Discussion Papers CORE 2015028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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More about this item
Keywords
Corporate taxation; efficient tax administration; tax enforcement; source-based and destination based taxation; origin and destination principles;All these keywords.
JEL classification:
- C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2016-07-09 (Accounting and Auditing)
- NEP-IUE-2016-07-09 (Informal and Underground Economics)
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