On taxing capital income with income shifting
Vidar Christiansen; Matti Tuomala
| Year of publication: |
2008
|
|---|---|
| Authors: | Christiansen, Vidar ; Tuomala, Matti |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 15.2008, 4, p. 527-545
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| Subject: | Kapitalertragsteuer | Capital income tax | Gewinnverlagerung | Income shifting | Lohnsteuer | Wage tax | Qualifikation | Occupational qualification | Optimale Besteuerung | Optimal taxation | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003729158