The International Political Economy of Declining Tax Rates

Offers an explanation for the widespread reduction in marginal tax rates that is founded on the growing competitiveness of governments that can be attributed to the expanding mobility of world resources. Argues that modern technological developments have increased the elasticity of demand for earning income within any given governmental jurisdiction.

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Year of publication:	1989
Authors:	Lee, Dwight R. ; McKenzie, Richard B.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 42.1989, 1, p. 79-83
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788197