Tax competition among U.S. states : Racing to the bottom or riding on a seesaw?
Year of publication: |
November 2017
|
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Authors: | Chirinko, Robert S. ; Wilson, Daniel J. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 155.2017, p. 147-163
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Subject: | Tax competition | State taxation | Reaction functions | Capital taxation | Steuerwettbewerb | USA | United States | Kapitalertragsteuer | Capital income tax | Ländersteuer | State tax | Theorie | Theory | Kapitalmobilität | Capital mobility | Standortwettbewerb | Territorial competition |
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