Tax Competition in the Era of Financial Globalization: An Empirical Non-Linear Analysis for European Countries
Empirické skúmanie, ako finančná globalizácia ovplyvňuje daňovú konkurenciu, so zameraním na implicitné a efektívne daňové sadzby v 29 európskych krajinách v období rokov 2010 – 2021. Zistenia z lineárneho dynamického panelu naznačujú, že zatiaľ čo finančná globalizácia zvyšuje implicitné daňové sad...
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