From separate accounting to formula apportionment: analysis in a dynamic framework
Year of publication: |
2007
|
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Authors: | Radulescu, Doina Maria |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Körperschaftsteuer | Kapitalertragsteuer | Formula Apportionment | Steuerbemessung | Multinationales Unternehmen | Steuerwirkung | Investition | Dynamische Optimierung | Theorie | capital income taxation | separate accounting | formula apportionment | dynamic optimization | multinational firms |
Series: | CESifo Working Paper ; 2122 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 557262062 [GVK] hdl:10419/26167 [Handle] |
Classification: | D92 - Intertemporal Firm Choice and Growth, Investment, or Financing ; F23 - Multinational Firms; International Business ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H25 - Business Taxes and Subsidies |
Source: |
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