Corporate taxation, profit shifting, and the efficiency of public input provision
Year of publication: |
1999
|
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Authors: | Haufler, Andreas ; Schjelderup, Guttorm |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 56.1999, 3/4, p. 481-499
|
Subject: | Körperschaftsteuer | Corporate income tax | Infrastruktur | Infrastructure | Öffentliche Güter | Public goods | Steuerwirkung | Tax effects | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Theorie | Theory |
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