Public-input provision under formula apportionment
Mutsumi Matsumoto
| Year of publication: |
March 2016
|
|---|---|
| Authors: | Matsumoto, Mutsumi |
| Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 72.2016, 1, p. 74-95
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| Subject: | corporate income taxation | formula apportionment | factor-augmenting public inputs | Theorie | Theory | Konzernbesteuerung | Group taxation | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Steuerwettbewerb | Tax competition | Besteuerungsverfahren | Taxation procedure | Deutschland | Germany |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1628/001522116X14557023949256 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011477552