Competition in business taxes and public services : are production-based taxes superior to capital taxes?
Year of publication: |
September 2015
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Authors: | Gugl, Elisabeth ; Zodrow, George R. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 68.2015, 3S, p. 767-802
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Subject: | business public services | infrastructure | tax competition | capital taxes | production taxes | origin-based VAT | Steuerwettbewerb | Tax competition | Öffentliche Dienstleistung | Public services | Umsatzsteuer | Sales tax | Kapitalertragsteuer | Capital income tax | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation |
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