The Case for an International Tax Organisation
Peter Dietsch and Thomas Rixen | 19 March 2013Fiscal, Blog | Tags: Tax Competition, Taxes
Capital mobility entails fiscal interdependence. Since the abolition of capital controls in the 1960s and 1970s, and following the widespread abolition of withholding taxes in the wake of the first move in this direction by the Reagan administration in 1984, fiscal interdependence has turned from ... continue reading