Tax competition and tax co-ordination under destination and origin principles : a synthesis
Year of publication: |
2001
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Authors: | Lockwood, Ben |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 81.2001, 2, p. 279-319
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Subject: | Verbrauchsteuer | Excise tax | Ursprungsregeln | Rules of origin | Steuerwettbewerb | Tax competition | Theorie | Theory | Bestimmungslandprinzip | Destination principle |
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