Gándelman, Néstor (contributor); … - 2002 - [Elektronische Ressource]
competition in a framework with
residence-based taxation in which authorities can only imperfectly monitor the origin of
tax …-based personal taxation and where individuals have the ability to
evade taxes via illegal cross-border shopping, i.e., individuals … Nielsen (1997), for example, compare tax evasion in an open economy under regimes of
value-added and income taxation.
One way …