Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe

Tax Competition and Its Implications for Eastern Europe

Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe
Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may... READ MORE...

Publication date: August 2008
ISBN 9781451870619
$18.00

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