A possible approach to tax competition and economic development: the value of time in drafting direct tax policies

• Autores: Federico Balbiano Colcavagno
• Localización: Intertax, ISSN 0165-2826, Vol. 42, Nº. 12, 2014, págs. 800-806
• Idioma: inglés
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• Resumen

  • In this contribution, the author would like to highlight the potential positive impact that a fair tax and transparent (where benefits are not granted on a discretionary basis) competition can have on the economic development of states. The author is looking at the topic of tax competition from the perspective of the value of time when states have to decide on their internal direct tax policies. In particular, the key issue is to generate trust through consistency in the tax strategies put in place by single states.