Local tax competition and indirect tax exportation
Year of publication: |
2012
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Authors: | Kächelein, Holger |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 40.2012, 5, p. 670-682
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Subject: | Steuerwettbewerb | Tax competition | Gemeindesteuer | Local tax | Kapitalertragsteuer | Capital income tax | Steuerinzidenz | Tax incidence | Lokale öffentliche Güter | Local public goods | Theorie | Theory |
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