Objectives of governments in tax competition : role of capital supply elasticity
Year of publication: |
2018
|
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Authors: | Wang, Wenming ; Ogawa, Hikaru |
Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 54.2018, p. 225-231
|
Subject: | Endogenous capital supply | Policy objective | Tax competition | Theorie | Theory | Steuerwettbewerb | Elastizität | Elasticity | Kapitalmobilität | Capital mobility | Kapitalertragsteuer | Capital income tax |
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