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Tax decentralization notwithstanding regional disparities
(ACADEMIC PRESS INC ELSEVIER SCIENCE, 2021)
In assessing tax decentralization optimality, a dilemma between efficiency and redistribution emerges: tax decentralization enhances fiscal discipline, but may also widen interregional disparities by triggering tax competition ...
Colombia: 2012 Tax Reform for Economic Growth and Tax Competitiveness
(Centro de Estudios Fiscales, 2014-12-05)