OECD Taxation Working Papers

ISSN :
2223-5558 (online)
DOI :
10.1787/22235558
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Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.
 

What is a "Competitive" Tax System? You or your institution have access to this content

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Author(s):
Stephen Matthews1
Author Affiliations
  • 1: OECD, France

Publication Date
03 Nov 2011
Bibliographic information
No.:
2
Pages
19
DOI
10.1787/5kg3h0vmd4kj-en

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This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’.