Competitive, political, and economic factors influencing state tax policy changes
Year of publication: |
2004
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Authors: | Omer, Thomas C. ; Shelley, Marjorie K. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 26.2004, Suppl, p. 103-126
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Subject: | Ländersteuer | State tax | Körperschaftsteuer | Corporate income tax | Steuerwettbewerb | Tax competition | Kapital | Capital | Arbeitsplatz | Workplace | USA | United States | 1978-1998 |
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