Some equity and efficiency considerations of international tax competition
Year of publication: |
2002
|
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Authors: | Röger, Werner ; Veld, Jan in 't ; Wöhrmann, Don I. Asoka |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 9.2002, 1, p. 7-31
|
Subject: | Steuerwettbewerb | Tax competition | Allokationseffizienz | Allocative efficiency | Steuerinzidenz | Tax incidence | Kapitalertragsteuer | Capital income tax | Dynamisches Gleichgewicht | Dynamic equilibrium | Arbeitsmarkt | Labour market | Unvollkommener Markt | Incomplete market | Zwei-Länder-Modell | Two-country model | Theorie | Theory | USA | United States | Westeuropa | Western Europe |
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