Local taxation and tax base mobility : evidence from France
Year of publication: |
2020
|
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Authors: | Ly, Tidiane ; Paty, Sonia |
Published in: |
Regional science & urban economics. - Amsterdam [u.a.] : Elsevier, ISSN 0166-0462, ZDB-ID 191791-2. - Vol. 82.2020, p. 1-17
|
Subject: | Local taxation | Tax base mobility | Difference-in-differences | Frankreich | France | Gemeindesteuer | Local tax | Besteuerungsverfahren | Taxation procedure | Steuerwettbewerb | Tax competition |
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