How big are strategic spillovers from corporate tax competition?
Year of publication: |
2022
|
---|---|
Authors: | Naitram, Simon |
Published in: |
Economic inquiry. - Hoboken, NJ : Wiley-Blackwell, ISSN 1465-7295, ZDB-ID 2016121-9. - Vol. 60.2022, 2, p. 847-869
|
Subject: | corporate tax | foreign direct investment | tax competition | Auslandsinvestition | Foreign investment | Steuerwettbewerb | Tax competition | Unternehmensbesteuerung | Corporate taxation | Spillover-Effekt | Spillover effect | Schätzung | Estimation | OECD-Staaten | OECD countries | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax |
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