Barriers to trade and imperfect competition : the choice of commodity tax base
Year of publication: |
2005
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Authors: | Haufler, Andreas ; Schjelderup, Guttorm ; Stähler, Frank |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 12.2005, 3, p. 281-300
|
Subject: | Verbrauchsteuer | Excise tax | Unvollkommener Wettbewerb | Imperfect competition | Steuerwettbewerb | Tax competition | Handelshemmnisse | Trade barriers | Besteuerungsprinzip | Taxation principle | Theorie | Theory |
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