Reforming an asymmetric union : on the virtues of dual tier capital taxation
Year of publication: |
2015
|
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Authors: | Haufler, Andreas ; Lülfesmann, Christoph |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 125.2015, p. 116-127
|
Subject: | Capital tax competition | Dual tier taxation | International unions | Kapitalertragsteuer | Capital income tax | Steuerwettbewerb | Tax competition | Theorie | Theory | EU-Staaten | EU countries | Eurozone | Euro area | Finanzbeziehungen | Fiscal relations |
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