Barbara E. Hendricks
Abstract
Part of Tackling harmful tax competition - a round table on the Code of Conduct. In this special issue of European Taxation several prominent government officials and tax experts look at harmful tax competition and tax policy in general and evaluate the recommendations of the Code of Conduct Group in particular
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Part of Tackling harmful tax competition - a round table on the Code of Conduct. In this special issue of European Taxation several prominent government officials and tax experts look at harmful tax competition and tax policy in general and evaluate the recommendations of the Code of Conduct Group in particular
Key concepts: Tax competition, Code (set theory), Harmonization, Code of conduct, Competition (biology), Public economics, Tax harmonization, Government (linguistics)