skip to main content

Competitiveness and Tax: Do not throw the baby out with the bath water

Oliva, Eric

Pouvoirs, 2014-01, Vol.4 (151), p.99-115 [Periódico revisado por pares]

Texto completo disponível

Citações Citado por
  • Título:
    Competitiveness and Tax: Do not throw the baby out with the bath water
  • Autor: Oliva, Eric
  • Assuntos: Competition ; Neutralism ; Taxation ; World Economy
  • É parte de: Pouvoirs, 2014-01, Vol.4 (151), p.99-115
  • Notas: ObjectType-Article-1
    SourceType-Scholarly Journals-1
    content type line 23
    ObjectType-Feature-2
  • Descrição: The relationship between competitiveness and the tax can be analyzed mainly in three aspects. Competitiveness may first be conceived without the tax, as part of a neutral taxation idealized. Competitiveness can also be favored by the tax, but the political effects are difficult to measure. The tax can finally be the subject of competitiveness in the context of a global economy that places the tax systems of states competing. The temptations are great to reduce the amount of taxes to conform to competitiveness. In this case, we should be careful not to 'throw out the baby with the bathwater.'. Adapted from the source document.
  • Idioma: Francês

Buscando em bases de dados remotas. Favor aguardar.