Identifying peers in international tax competition
Year of publication: |
May 2018
|
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Authors: | Friesner, Dan ; McPherson, Matthew Q. ; Schibik, Tim ; Brajcich, Andrew |
Published in: |
Applied economics letters. - Abingdon : Routledge, ISSN 1350-4851, ZDB-ID 1181036-1. - Vol. 25.2018, 9, p. 584-587
|
Subject: | Income shifting | international tax competition | effective tax rate benchmarking | Steuerwettbewerb | Tax competition | Theorie | Theory | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Benchmarking |
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