Must losing taxes on saving be harmful?
Year of publication: |
2008
|
---|---|
Authors: | Huizinga, Harry ; Nielsen, Søren Bo |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 92.2008, 5/6, p. 1183-1192
|
Subject: | Kapitalertragsteuer | Capital income tax | Steuerflucht | Cross-border tax evasion | Steuerharmonisierung | Tax harmonization |
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