Is it Time to Coordinate Corporate Tax Rates? A Note on Horst
| Year of publication: |
2014
|
|---|---|
| Authors: | Avi-Yonah, Reuven S. |
| Publisher: |
[2014]: [S.l.] : SSRN |
| Subject: | Theorie | Theory | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate |
| Description of contents: |
A short note on whether corporate tax rates can be coordinated by the G20 and what the implications are for the traditional choice between CEN and CIN as developed by Horst (1980)
|
freely available
| Extent: | 1 Online-Ressource (4 p) |
|---|---|
| Series: | U of Michigan Public Law Research Paper ; No. 381 |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 3, 2014 erstellt |
| Other identifiers: | 10.2139/ssrn.2389959 [DOI] |
| Classification: | H26 - Tax Evasion |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013059598