Globalization and international tax competition : empirical evidence based on effective tax rates
Year of publication: |
2005
|
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Authors: | Bretschger, Lucas ; Hettich, Frank |
Published in: |
Journal of economic integration. - Seoul, ISSN 1225-651X, ZDB-ID 1137694-6. - Vol. 20.2005, 3, p. 530-542
|
Subject: | Globalisierung | Globalization | Steuerwettbewerb | Tax competition | Steuereinnahmen | Tax revenue | OECD-Staaten | OECD countries | 1967-1996 |
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