Transcending tax competition how financial transparency enables governments to tax portfolio capital Leo Ahrens, Lukas Hakelberg & Thomas Rixen
By: Ahrens, Leo
.
Contributor(s): Hakelberg, Lukas | Rixen, Thomas.
Material type: 
ArticlePublisher: 2021Subject(s): TRANSPARENCIA FISCAL | COMPETENCIA FISCAL NOCIVA | INTERCAMBIO DE INFORMACION TRIBUTARIA | EVASION FISCAL | ELUSION FISCAL | PREVENCIÓN
In:
Intertax v. 149, Issues 6-7, June/July 2021, p. 551-556Summary: 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.
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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.
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