Does tax policy follow the inverse-elasticity rule?
Year of publication: |
13. Mai 2016
|
---|---|
Authors: | Rauch, Anna Barbara Katharina |
Published in: |
Empirical essays on fiscal federalism. - Köln : Universität zu Köln. - 2016, p. 46-80
|
Subject: | Gemeindesteuer | Local tax | Steuerpolitik | Tax policy | Optimale Besteuerung | Optimal taxation | Schätzung | Estimation | Deutschland | Germany | 1995-2010 |
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