Follow you, Follow me: Public investment under tax competition
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Tax revenue mobilization in developing countries is becoming a serious issue (OECD 2014). The mobility of capital as well as the presence of multinational firms with the capacity of shifting profits limit the capacity of governments to tax capital income and domestic profits. These practices lead to an estimated revenue loss for developing countries that is roughly three times greater than the amount they receive in foreign aid each year (DEVE 2014) (download) |
J. Hindriks
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