Publication
Jul 2005
This paper analyzes what happened to tax revenues in a lot of OECD countries and addresses the question of whether tax competition leads to a race to the bottom. The author argues that taxes on capital income contribute to the financing of public expenditures to a more or less unchanged extent. Furthermore, he finds that there are no significant changes of the level and the structure of total tax revenues.
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English (PDF, 19 pages, 82 KB) |
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Author | Alfred Boss |
Series | Kiel Institute Working Papers |
Issue | 1256 |
Publisher | Kiel Institute for the World Economy |
Copyright | © 2005 Kiel Institute for the World Economy |