Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada
Year of publication: |
2004
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Authors: | Mintz, Jack M. ; Smart, Michael |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 88.2004, 6, p. 1149-1168
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Subject: | Steuerwettbewerb | Tax competition | Kanada | Canada | Investition | Investment | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Gemeindesteuer | Local tax | Ländersteuer | State tax | Theorie | Theory | Schätzung | Estimation |
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