How corporate tax competition reduces personal tax revenue
Year of publication: |
2008
|
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Authors: | Mooij, Ruud A. de ; Nicodème, Gaëtan |
Published in: |
CESifo DICE report : journal for institutional comparisons. - Munich : Ifo Inst., ISSN 1612-0663, ZDB-ID 2117184-1. - Vol. 6.2008, 1, p. 27-31
|
Subject: | Unternehmensbesteuerung | Corporate taxation | Steuerwettbewerb | Tax competition | Steuereinnahmen | Tax revenue | Einkommensteuer | Income tax | EU-Staaten | EU countries |
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