Federal tax competition : how does the institutional structure of a country change tax outcomes?
Year of publication: |
2012
|
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Authors: | Tillmann, Lisa ; Wigger, Berthold U. |
Published in: |
Scottish journal of political economy : the journal of the Scottish Economic Society. - Oxford [u.a.] : Wiley-Blackwell, ISSN 0036-9292, ZDB-ID 219222-6. - Vol. 59.2012, 2, p. 162-178
|
Subject: | Politisches System | Political system | Steuereinnahmen | Tax revenue | Steuerwettbewerb | Tax competition | Steuertarif | Tax rate | Steuersystem | Tax system | Steuertheorie | Theory of taxation |
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