Piatkowski, Marcin; Jarmuzek, Mariusz - International Monetary Fund (IMF) - 2008
. Tax coordination, while difficult politically, could help stem further decline in corporate taxation, but any gains might …Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom … interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the …