Corporate taxes and vertical tax externalities : evidence from narrative federal tax shocks
Year of publication: |
2018
|
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Authors: | Reingewertz, Yaniv |
Published in: |
Regional science & urban economics. - Amsterdam [u.a.] : Elsevier, ISSN 0166-0462, ZDB-ID 191791-2. - Vol. 68.2018, p. 84-97
|
Subject: | Federal taxes | Narrative tax shocks | State taxes | Vertical tax externality | Finanzbeziehungen | Fiscal relations | Schock | Shock | Externer Effekt | Externalities | Ländersteuer | State tax | Steuerwirkung | Tax effects | Steuerwettbewerb | Tax competition | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory |
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