Determinants of tax rates in local capital income taxation : a theoretical model and evidence from Germany
by Thiess Büttner
| Year of publication: |
1999
|
|---|---|
| Authors: | Büttner, Thiess |
| Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 56.1999, 3/4, p. 363-388
|
| Subject: | Gemeindesteuer | Local tax | Kapitalertragsteuer | Capital income tax | Lokale öffentliche Güter | Local public goods | Stadtgröße | City size | Steuerwettbewerb | Tax competition | Gewerbesteuer | Local business tax | Schätzung | Estimation | Theorie | Theory | Deutschland | Germany |
| Extent: | Graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zsfassung in dt. Sprache In: Finanzarchiv |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001537578