Residence-based capital taxation in a small open economy : why information is voluntarily exchanged and why it is not
Wolfgang Eggert; Martin Kolmar
| Year of publication: |
2002
|
|---|---|
| Authors: | Eggert, Wolfgang ; Kolmar, Martin |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 9.2002, 4, p. 465-482
|
| Subject: | Kapitalertragsteuer | Capital income tax | Steuerwettbewerb | Tax competition | Doppelbesteuerung | Double taxation | Informationsverhalten | Information behaviour | Kapitalimport | Capital imports | Spieltheorie | Game theory | Theorie | Theory |
| Extent: | graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | In: International tax and public finance |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001710705