Tax Competition Effects of a Minimum Tax Rate : Empirical Evidence from German Municipalities
Year of publication: |
[2022]
|
---|---|
Authors: | Buettner, Thiess ; Poehnlein, Maximilian |
Publisher: |
[S.l.] : SSRN |
Subject: | Deutschland | Germany | Steuerwettbewerb | Tax competition | Steuertarif | Tax rate | Unternehmensbesteuerung | Corporate taxation | Steuerbelastung | Tax burden |
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