How to stop the race to the bottom : empirical evidence from North Rhine-Westphalia
Year of publication: |
October 2016
|
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Authors: | Rauch, Anna ; Hummel, Caroline-Antonia |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 23.2016, 5, p. 911-933
|
Subject: | Fiscal equalization | Quasi-experiment | Local taxation | Business tax | Fiscal competition | Gewerbesteuer | Local business tax | Steuerwettbewerb | Tax competition | Kommunaler Finanzausgleich | Local fiscal equalization | Theorie | Theory | Nordrhein-Westfalen | North Rhine-Westphalia |
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