Higher taxes on less elastic goods? Evidence from German municipalities
Year of publication: |
2019
|
---|---|
Authors: | Blesse, Sebastian ; Doerrenberg, Philipp ; Rauch, Anna |
Published in: |
Regional science & urban economics. - Amsterdam [u.a.] : Elsevier, ISSN 0166-0462, ZDB-ID 191791-2. - Vol. 75.2019, p. 165-186
|
Subject: | Inverse-elasticity rule | Property taxes | Business taxes | Municipality-level taxation | Elasticity of corporate taxable income | Deutschland | Germany | Elastizität | Elasticity | Vermögensteuer | Wealth tax | Schätzung | Estimation | Gemeindesteuer | Local tax | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Besteuerungsverfahren | Taxation procedure |
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