Competition and evasion: Another perspective on international tax competition

Roin argues that reform efforts should be redirected away from concerns about tax competition and toward methods for improving transnational access to usable tax information. Although there has already been some movement in this direction--in part because suppressing tax competition also requires ob...

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Veröffentlicht in:	The Georgetown law journal 2001-03, Vol.89 (3), p.543
1. Verfasser:	Roin, Julie
Format:	Artikel
Sprache:	eng
Schlagworte:	Competition International Tax reform
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subjects	Competition International Tax reform
title	Competition and evasion: Another perspective on international tax competition
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