Open AccessThe Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies
Author(s) -
Rosanne Altshuler,
Harry Grubert
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2005.1032
Subject(s) - race to the bottom , tax avoidance , business , tax competition , ad valorem tax , tax reform , value added tax , multinational corporation , tax credit , indirect tax , state income tax , double taxation , international economics , market economy , public economics , economics , finance , globalization