Länderautonomie in der Einkommensteuer: Konsequenzen eines Zuschlagsmodells / Income Tax Autonomy of German States: Reform Options and Consequences
Year of publication: |
2003
|
---|---|
Authors: | Büttner, Thiess ; Schwager, Robert |
Published in: |
Jahrbücher für Nationalökonomie und Statistik. - Lucius & Lucius, ISSN 2366-049X, ZDB-ID 2416178-0. - Vol. 223.2003, 5, p. 532-555
|
Publisher: |
Lucius & Lucius |
Subject: | Lokale Einkommensteuer | Steuerverbund | Finanzausgleich | State income taxation | revenue sharing | fiscal equalization |
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