Tax evasion, tax competition and the gains from nondiscrimination : the case of interest taxation in Europe
Year of publication: |
1999
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Authors: | Janeba, Eckhard ; Peters, Wolfgang |
Published in: |
The economic journal : the journal of the Royal Economic Society. - Oxford : Oxford University Press, ISSN 1468-0297, ZDB-ID 3025-9. - Vol. 109.1999, p. 93-101
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Subject: | Kapitalertragsteuer | Capital income tax | Steuerflucht | Cross-border tax evasion | Steuerwettbewerb | Tax competition | Doppelbesteuerung | Double taxation | EU-Staaten | EU countries |
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