Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems
This exploratory study takes a new look at the tax systems of countries in the Organisation of Economic Co-operation and Development (OECD). We measure a country’s tax system using time-series cross-sectional data on tax collection variables as well as a cross-sectional metric assessing tax administ...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2016-12-01
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| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: |
http://fintp.ijf.hr/upload/files/ftp/2016/4/pippin.pdf
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