haku: @indexterm TAX EVASION / yhteensä: 119
viite: 25 / 119
| Tekijä: | Beckmann, K. |
| Otsikko: | Tax competition through tax evasion - Steuerwettbewerb über Steuerhinterziehung |
| Lehti: | Jahrbücher für Nationalökonomie und Statistik
2001 : MAY, VOL. 221:3, p. 241-255 |
| Asiasana: | Competition Tax evasion |
| Kieli: | eng |
| Tiivistelmä: | Two distinct justifications for tax harmonisation emerge. First, harmonisation of taxation at the source can be supported with the usual spill-over argument that is at the core of the tax competition literature. This kind of argument does not apply to the harmonisation of residence-based taxes, however. Second, in a strategic situation where a tax haven facilitates tax evasion by citizens of the rest of the world, countries may find it to their advantage to coordinate their residence-based tax policies as well. |
SCIMA