Tax competition with formula apportionment: the interaction between tax base and sharing mechanism
Year of publication: |
2007
|
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Authors: | Kolmar, Martin ; Wagener, Andreas |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Steuerwettbewerb | Körperschaftsteuer | Formula Apportionment | Steuerbemessung | Investition | Elastizität | Theorie | EU-Staaten |
Series: | CESifo Working Paper ; 2097 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 555960234 [GVK] hdl:10419/26142 [Handle] |
Classification: | H77 - Intergovernmental Relations; Federalism ; H25 - Business Taxes and Subsidies ; F23 - Multinational Firms; International Business |
Source: |
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