Rate-cutting tax reforms and corporate tax competition in Europe
Year of publication: |
2010
|
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Authors: | Heinemann, Friedrich ; Overesch, Michael ; Rincke, Johannes |
Published in: |
Economics & politics. - Oxford : Wiley-Blackwell, ISSN 0954-1985, ZDB-ID 1002943-6. - Vol. 22.2010, 3, p. 498-518
|
Subject: | Steuerreform | Tax reform | Steuerwettbewerb | Tax competition | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries | Körperschaftsteuer | Corporate income tax | Europa | Europe |
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