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A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries
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- 6.05 M
Document type | Document de travail (Working Paper) |
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Access type | Accès libre |
Publication date | 2015 |
Language | Anglais |
Number of pages | 76 pages |
Collection | CORE Discussion Paper - 2015/28 |
Affiliations |
UCL
- SSH/LIDAM/CORE - Center for operations research and econometrics UNamur - CRED |
Keywords | Corporate taxation ; efficient tax administration ; tax enforcement ; source-based and destination based taxation ; origin and destination principles ; Tariffs |
Links |
Bibliographic reference | Godin, Mattéo ; Hindriks, Jean. A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries. CORE Discussion Paper ; 2015/28 (2015) 76 pages |
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Permanent URL | http://hdl.handle.net/2078.1/162969 |