Le Centre pour la concurrence fiscale recherche les effets d'une concurrence fiscale dynamique et d'une protection efficace de la sphère privée financière sur la liberté individuelle et la propriété.

Dalibor Rohác

  • Tax Competition: A Blessing

    Tax «harmonization» or standardization is often presented as an alternative to the diversity of tax systems. This paper reviews the evidence and finds that the costs of «harmonization» could be unexpectedly high.

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