Ahrens, Leo
Transcending tax competition how financial transparency enables governments to tax portfolio capital / Leo Ahrens, Lukas Hakelberg & Thomas Rixen .-- , 2021
Diponible también en formato electrónico.
Resumen.
In this article the authors argue that recent increases in financial transparency have curbed competitive constraints on personal income taxation, thereby allowing governments to set tax rates according to domestic priorities.
TRANSPARENCIA FISCAL
COMPETENCIA FISCAL NOCIVA
INTERCAMBIO DE INFORMACION TRIBUTARIA
EVASION FISCAL
ELUSION FISCAL
PREVENCIÓN
Hakelberg, Lukas
Rixen, Thomas
Intertax 0165-2826v. 149, Issues 6-7, June/July 2021, p. 551-556
Transcending tax competition how financial transparency enables governments to tax portfolio capital / Leo Ahrens, Lukas Hakelberg & Thomas Rixen .-- , 2021
Diponible también en formato electrónico.
Resumen.
In this article the authors argue that recent increases in financial transparency have curbed competitive constraints on personal income taxation, thereby allowing governments to set tax rates according to domestic priorities.
TRANSPARENCIA FISCAL
COMPETENCIA FISCAL NOCIVA
INTERCAMBIO DE INFORMACION TRIBUTARIA
EVASION FISCAL
ELUSION FISCAL
PREVENCIÓN
Hakelberg, Lukas
Rixen, Thomas
Intertax 0165-2826v. 149, Issues 6-7, June/July 2021, p. 551-556