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Zero Corporate Income Tax in Moldova

Zero Corporate Income Tax in Moldova »

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

Volume/Issue: 2008/203

Series: IMF Working Papers

Author(s): Marcin Piatkowski , and Mariusz Jarmuzek


Publication Date: 01 August 2008

ISBN: 9781451870619

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...