The policy of – individual states or – member states within a country – such as the cantons and municipalities in Switzerland, where it is legally permitted under Article 129 of the Federal Constitution – to attract legal entities and individuals to the respective territory by imposing a low tax burden. – See recruitment money, tax dumping, tax haven, tax-cutting race.
Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent!
University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/