Restricting preferential tax regimes to avoid harmful tax competition
Year of publication: |
2005
|
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Authors: | Haupt, Alexander ; Peters, Wolfgang |
Published in: |
Regional science & urban economics. - Amsterdam [u.a.] : Elsevier, ISSN 0166-0462, ZDB-ID 191791-2. - Vol. 35.2005, 5, p. 493-507
|
Subject: | Steuerwettbewerb | Tax competition | Internationales Steuerrecht | International tax law | Steuervergünstigung | Tax incentive | Theorie | Theory |
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