Tag: tax competition

Results per page
Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

  ICTD Research Report 2: Summary This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment…
  • Version
    1.0
  • Hits
    1993
  • Downloads
    312
  • Rating
    (1 Votes)
  • Comments
    0
Beyond BEPS: A Tax Policy Agenda for Developing Countries

Beyond BEPS: A Tax Policy Agenda for Developing Countries

  ICTD Working Paper 18: Summary As the Organisation for Economic Co-operation and Development (OECD) moves to the final stages of its work on base erosion and profit shifting (BEPS), this paper…
  • Version
    1.0
  • Hits
    8214
  • Downloads
    463
  • Rating
  • Comments
    0