Is a partial cooperation always a good response to capital tax competition?
Year of publication: |
2005
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Authors: | Kächelein, Holger |
Published in: |
Acceding to the European Union: new members and candidates : Fourth European Doctoral Seminar (EDS), seminar volume ; 16th - 19th September 2004, Sarajevo, Bosnia and Herzegovina. - Bamberg : BERG-Verl., ISBN 3-931052-47-8. - 2005, p. 233-248
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Subject: | Steuerwettbewerb | Tax competition | Kapitalertragsteuer | Capital income tax | Steuerharmonisierung | Tax harmonization | Wettbewerbsbeschränkung | Restraints of competition | Theorie | Theory |
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