Limiting profit shifting in a model with heterogeneous firm productivity
Year of publication: |
2015
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Authors: | Langenmayr, Dominika |
Published in: |
The B.E. journal of economic analysis & policy. - Berlin : De Gruyter, ISSN 1935-1682, ZDB-ID 2268326-4. - Vol. 15.2015, 4, p. 1657-1677
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Subject: | profit shifting | heterogeneous firms | tax competition | Steuerpolitik | Tax policy | Steuerwettbewerb | Tax competition | Gewinnverlagerung | Income shifting | Produktivität | Productivity | Theorie | Theory | Multinationales Unternehmen | Transnational corporation | Steuerwirkung | Tax effects | Kosten | Costs |
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