Brown, Drusilla K. (contributor); Kiyota, Kōzō (contributor) - 2004 - [Elektronische Ressource]
harmful at all: it
would lead to a market-driven convergence towards lower tax rates...” (The Economist,
Feb. 10, 2001, p … significant convergence in effective consumption taxes over the course of the
1990s. For the purposes of the pre-tax competition …