Source-based versus residence-based capital income taxes in a dynamic model
Year of publication: |
1998
|
---|---|
Authors: | Lejour, Arjan |
Other Persons: | Verbon, Harrie (contributor) |
Published in: |
European journal of political economy. - Amsterdam [u.a.] : Elsevier, ISSN 0176-2680, ZDB-ID 623005-2. - Vol. 14.1998, 3, p. 529-541
|
Subject: | Steuerwettbewerb | Tax competition | Endogenes Wachstumsmodell | Endogenous growth model | Kapitalertragsteuer | Capital income tax | Finanzbeziehungen | Fiscal relations | Zwei-Länder-Modell | Two-country model | Theorie | Theory |
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