Can capital taxes survive? : and should they?
Year of publication: |
2007
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Authors: | Sørensen, Peter Birch |
Published in: |
CESifo economic studies : CESifo, a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford Univ. Press, ISSN 1610-241X, ZDB-ID 2098761-4. - Vol. 53.2007, 2, p. 172-228
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Subject: | Kapitalertragsteuer | Capital income tax | Steuerwettbewerb | Tax competition | Steuerreform | Tax reform | Unternehmensbesteuerung | Corporate taxation |
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