Tax competition in a simple model with heterogeneous firms : how larger markets reduce profit taxes
Year of publication: |
2013
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Authors: | Haufler, Andreas ; Stähler, Frank |
Published in: |
International economic review. - Hoboken, NJ : Wiley-Blackwell, ISSN 0020-6598, ZDB-ID 209871-4. - Vol. 54.2013, 2, p. 665-692
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Subject: | Ertragsbesteuerung | Profit taxation | Körperschaftsteuer | Corporate income tax | Steuerwettbewerb | Tax competition | Landesgröße | Country size | Zwei-Länder-Modell | Two-country model | Spieltheorie | Game theory | Rentabilität | Profitability | Theorie | Theory |
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