Tax competition and fiscal equalization
Year of publication: |
2002
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Authors: | Köthenbürger, Marko |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 9.2002, 4, p. 391-408
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Subject: | Steuerwettbewerb | Tax competition | Kapitalertragsteuer | Capital income tax | Finanzausgleich | Intergovernmental transfers | Allokationseffizienz | Allocative efficiency | Verteilungsgerechtigkeit | Distributive justice | Theorie | Theory |
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