OECD Taxation Working Papers
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.
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
What is a "Competitive" Tax System?
This paper considers how tax policy and administration impact on an economy’s competitiveness and
reviews various measures of ‘tax competitiveness’.
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