Corporate flat tax reforms and businesses' investment decisions : evidence from Switzerland
Year of publication: |
December 2017
|
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Authors: | Galletta, Sergio ; Redonda, Agustin |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 24.2017, 6, p. 962-996
|
Subject: | Corporate taxes | Flat tax | Tax reform | Progressive taxation | Steuerreform | Flat Tax | Schweiz | Switzerland | Unternehmensbesteuerung | Corporate taxation | Investition | Investment | Steuerwirkung | Tax effects | Investitionsentscheidung | Investment decision | Steuerprogression |
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