On the desirability of tax coordination when countries compete in taxes and infrastructure
Year of publication: |
April 2017
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Authors: | Han, Yutao ; Pieretti, Patrice ; Zou, Benteng |
Published in: |
Economic inquiry : journal of the Western Economic Association International. - Hoboken, NJ : Wiley-Blackwell, ISSN 0095-2583, ZDB-ID 191139-9. - Vol. 55.2017, 2, p. 682-694
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Subject: | Steuerharmonisierung | Tax harmonization | Steuerwettbewerb | Tax competition | Standortwettbewerb | Territorial competition | Infrastruktur | Infrastructure | Theorie | Theory |
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