Fiscal equalisation schemes under competition
Year of publication: |
October 2017
|
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Authors: | Becker, Johannes ; Kriebel, Michael |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 24.2017, 5, p. 800-816
|
Subject: | Business taxation | Fiscal equalisation | Tax competition | Steuerwettbewerb | Finanzausgleich | Intergovernmental transfers | Finanzbeziehungen | Fiscal relations | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory |
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