Capital mobility and source-based taxation of capital income in small open economies
George R. Zodrow
| Year of publication: |
2006
|
|---|---|
| Authors: | Zodrow, George R. |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 13.2006, 2/3, p. 269-294
|
| Subject: | Kapitalertragsteuer | Capital income tax | Quellensteuer | Withholding tax | Kapitalmobilität | Capital mobility | Kleine offene Volkswirtschaft | Small open economy | Steuerwettbewerb | Tax competition | Gewinnverlagerung | Income shifting | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003316918