Tax competition and tax structure in open federal economies : evidence from OECD countries with implications for the European Union
Year of publication: |
2002
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Authors: | Goodspeed, Timothy J. |
Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 46.2002, 2, p. 357-374
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Subject: | Steuerwettbewerb | Tax competition | Steuersystem | Tax system | Finanzbeziehungen | Fiscal relations | Schätzung | Estimation | OECD-Staaten | OECD countries | Steuerpolitik | Tax policy | EU-Steuerrecht | EU tax law | EU-Staaten | EU countries | 1975-1984 |
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