An empirical analysis of intergovernmental tax interaction : the case of business income taxes in Canada
Year of publication: |
2001
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Authors: | Hayashi, Masayoshi ; Boadway, Robin W. |
Published in: |
The Canadian journal of economics. - Boston, MA. : Wiley-Blackwell, ISSN 0008-4085, ZDB-ID 218117-4. - Vol. 34.2001, 2, p. 481-503
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Subject: | Ontario (Provinz) | Ontario (Province) | Quebec (Provinz) | Quebec (Province) | Ländersteuer | State tax | Körperschaftsteuer | Corporate income tax | Steuerwettbewerb | Tax competition | Theorie | Theory | Kanada | Canada | 1963-1996 |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zsfassung in franz. Sprache u.d.T.: Une analyse empirique de l'interaction fiscale entre gouvernements In: Canadian journal of economics |
Source: | ECONIS - Online Catalogue of the ZBW |
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