Efficiency of capital taxation in an open economy : tax competition versus tax exportation
Year of publication: |
2008
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Authors: | Wagner, Wolf ; Eijffinger, Sylvester C. W. |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 15.2008, 6, p. 637-646
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Subject: | Kapitalertragsteuer | Capital income tax | Allokationseffizienz | Allocative efficiency | Steuerwettbewerb | Tax competition | Kapitalmobilität | Capital mobility | Auslandsinvestition | Foreign investment | Theorie | Theory |
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