Non-binding minimum taxes may foster tax competition
Alternative title: | Mindeststeuern können Steuerwettbewerb verstärken |
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Year of publication: |
2008
|
Authors: | Konrad, Kai A. |
Publisher: |
Berlin : Wissenschaftszentrum Berlin für Sozialforschung (WZB) |
Subject: | Corporate income | capital income | taxation | tax competition | minimum tax | tax coordination | Stackelberg |
Series: | WZB Discussion Paper ; SP II 2008-10 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | hdl:10419/51104 [Handle] RePEc:zbw:wzbmpg:SPII200810 [RePEc] |
Classification: | H87 - International Fiscal Issues |
Source: |
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