Tax competition in the presence of profit shifting
Steeve Mongrain, David Oh, Tanguy van Ypersele
| Year of publication: |
2023
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|---|---|
| Authors: | Mongrain, Steeve ; Oh, David ; Van Ypersele, Tanguy |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 224.2023, p. 1-11
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| Subject: | Tax competition | Profit shifting | International taxation | Capital mobility | Theorie | Theory | Steuerwettbewerb | Kapitalmobilität | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Kapitalertragsteuer | Capital income tax | Auslandsinvestition | Foreign investment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpubeco.2023.104940 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014389067