Corporate income taxation of multinationals and fiscal equalization
Year of publication: |
2009
|
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Authors: | Liesegang, Caterina ; Runkel, Marco |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Körperschaftsteuer | Steuertarif | Formula Apportionment | Steuerbemessung | Steuerharmonisierung | Steuerwettbewerb | Nash-Gleichgewicht | Steuerwirkung | Theorie | separate accounting | formula apportionment | fiscal equalization |
Series: | CESifo Working Paper ; 2747 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 60802712X [GVK] hdl:10419/30632 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; H71 - State and Local Taxation, Subsidies, and Revenue ; H77 - Intergovernmental Relations; Federalism |
Source: |
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Corporate income taxation of multinationals and fiscal equalization
Liesegang, Caterina, (2009)
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Corporate income taxation of multinationals and fiscal equalization
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