Source: Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe
Series: IMF Working Papers
Author(s): Marcin Piatkowski , and Mariusz Jarmuzek
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 August 2008
Keywords: corporate tax, tax coordination, corporate tax rates, tax revenue, Moldova, Republic of,
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 pr...