Decomposition of the variation of corporate tax revenues : based on consideration of corporate tax paradox
Year of publication: |
2015
|
---|---|
Authors: | Ohno, Taro ; Hotei, Masaki ; Sato, Eiichiro ; Umezaki, Chie |
Published in: |
Public policy review. - Tokyo, ISSN 1880-0955, ZDB-ID 2192826-5. - Vol. 11.2015, 2, p. 333-360
|
Subject: | corporate tax rate | corporate tax revenue | corporate tax paradox | Körperschaftsteuer | Corporate income tax | Steuereinnahmen | Tax revenue | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate |
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