Taxing multinationals in the presence of internal capital markets
Year of publication: |
June 2016
|
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Authors: | Köthenbürger, Marko ; Stimmelmayr, Michael |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 138.2016, p. 58-71
|
Subject: | Fiscal competition | Multinational firms | Internal efficiency costs | Managerial behavior | Corporate tax avoidance | Multinationales Unternehmen | Transnational corporation | Theorie | Theory | Steuervermeidung | Tax avoidance | Steuerwettbewerb | Tax competition | Unternehmensbesteuerung | Corporate taxation | Auslandsinvestition | Foreign investment | Körperschaftsteuer | Corporate income tax | Kapitalertragsteuer | Capital income tax |
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