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Tax competition in the globalization context: Empirical evidence in ASEAN countries

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This study examines the effect of globalization and tax competition on tax revenue in Southeast Asian countries. Figures show the sign of tax competition in Southeast Asian countries. We evaluate the effects of tax competition on tax revenues of Southeast Asian countries with the globalization KOF index. The analysis shows interdependence among the tax revenues of Southeast Asian countries in the context of economic integration.
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Tax competition in the globalization context: Empirical evidence in ASEAN countries

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