Has tax competition emerged in OECD countries? : Evidence from panel data
Year of publication: |
2005
|
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Authors: | Winner, Hannes |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 12.2005, 5, p. 666-687
|
Subject: | Steuerwettbewerb | Tax competition | Besteuerungsverfahren | Taxation procedure | Faktormobilität | Factor mobility | Elastizität | Elasticity | Kleine offene Volkswirtschaft | Small open economy | OECD-Staaten | OECD countries | 1965-2000 |
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