Firm mobility and jurisdictions' tax rate choices : evidence from immobile firm entry
Year of publication: |
2021
|
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Authors: | Langenmayr, Dominika ; Simmler, Martin |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 204.2021, p. 1-14
|
Subject: | Corporate taxation | Firm mobility | Tax competition | Steuerwettbewerb | Unternehmensbesteuerung | Theorie | Theory | Markteintritt | Market entry | Optimale Besteuerung | Optimal taxation | Betriebliche Standortwahl | Firm location choice | Auslandsinvestition | Foreign investment | Multinationales Unternehmen | Transnational corporation |
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