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 ; Smart, Michael |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 1839950. - Vol. 88.2004, 6, p. 1149-1168
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