Tax avoidance, tax competition and provision of public goods
碩士 === 國立政治大學 === 財政學系 === 105 === The traditional literatures of tax competition, which include the rent shifting effect, ignore the impact of tax avoidance effect on public goods. However, the taxation arrangements between countries which firms face are complex and inevitable in this era of trade...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/q7y36f |