Randall Holcombe | Tuesday February 2, 2010 at 12:03 PM PST
In the December 2009 National Tax Journal, which targets an academic and policymaking audience, there are several articles on international tax avoidance and evasion. One, by Gaetan Nicodeme, who works with the European Commission, is titled “On Recent Developments in Fighting Harmful Tax Practices.” These “harmful” tax practices, as you might guess, are policies…
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