Open AccessFrom Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governance
Author(s) -
Thomas Rixen
Publication year - 2010
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.1589132
Subject(s) - tax avoidance , tax competition , ad valorem tax , double taxation , tax reform , direct tax , value added tax , indirect tax , corporate governance , international economics , economics , business , competition (biology) , public economics , monetary economics , finance , ecology , biology
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