Tax competition and the efficiency of "benefit-related" business taxes
Year of publication: |
2019
|
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Authors: | Gugl, Elisabeth ; Zodrow, George R. |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 26.2019, 3, p. 486-505
|
Subject: | Tax competition | Business taxes | Business public services | Production tax | Capital tax | Steuerwettbewerb | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory | Kapitalertragsteuer | Capital income tax |
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