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IMF Working Papers
Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe
2008
INTERNATIONAL MONETARY FUND

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 intensify tax competiti...

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IMF Working Papers
Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe
2008
INTERNATIONAL MONETARY FUND

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 intensify tax competiti...

0
5
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0
IMF Working Papers
Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe
2008
INTERNATIONAL MONETARY FUND

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 intensify tax competiti...

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