Zero corporate income tax in Moldova : tax competition and its implications for Eastern Europe /

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern E...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Piatkowski, Marcin (Autor), Jarmuzek, Mariusz (Autor)
Autor Corporativo: International Monetary Fund. European Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, ©2008.
©2008
Colección:IMF working paper ; WP/08/203.
Temas:
Corporations > Taxation > Moldova.
Corporations > Taxation > Europe, Eastern.
Taxation > Moldova.
Taxation > Europe, Eastern.
Fiscal policy > Moldova.
Fiscal policy > Europe, Eastern.
Sociétés > Impôts > Moldavie.
Sociétés > Impôts > Europe de l'Est.
Impôt > Moldavie.
Impôt > Europe de l'Est.
Politique fiscale > Moldavie.
Politique fiscale > Europe de l'Est.
Corporations > Taxation
Fiscal policy
International economic relations
Taxation
Moldova > Foreign economic relations > Europe, Eastern.
Europe, Eastern > Foreign economic relations > Moldova.
Europe de l'Est > Relations économiques extérieures > Moldavie.
Eastern Europe
Moldova
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