How profit shifting may increase the tax burden of multinationals : a simple model with discrete investment choices
Year of publication: |
2013
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Authors: | Stöwhase, Sven |
Published in: |
Journal of public economic theory. - Malden, Mass. : Wiley-Blackwell, ISSN 1097-3923, ZDB-ID 1468434-2. - Vol. 15.2013, 2, p. 185-207
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Subject: | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Steuerwettbewerb | Tax competition | Steuerbelastung | Tax burden | Kapitalertragsteuer | Capital income tax | Investitionsentscheidung | Investment decision | Steuereinnahmen | Tax revenue | Theorie | Theory |
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