Tax competition and fiscal equalization under corporate income taxation
Year of publication: |
2018
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Authors: | Liesegang, Caterina ; Runkel, Marco |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 25.2018, 2, p. 311-324
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Subject: | Corporate income taxation | Tax competition | Fiscal equalization | Steuerwettbewerb | Körperschaftsteuer | Corporate income tax | Finanzausgleich | Intergovernmental transfers | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Kapitalertragsteuer | Capital income tax | EU-Staaten | EU countries |
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