A new summary measure of the effective tax rate on investment
Year of publication: |
2004
|
---|---|
Authors: | Gordon, Roger H. ; Kalambokidis, Laura T. ; Slemrod, Joel |
Published in: |
Measuring the tax burden on capital and labor. - Cambridge, Mass. [u.a.] : MIT Press, ISBN 0-262-19503-8. - 2004, p. 99-128
|
Subject: | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Investitionsentscheidung | Investment decision | Kapitalertragsteuer | Capital income tax | Steuerwirkung | Tax effects | Theorie | Theory |
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