The role of anti-tax avoidance in tax base flow and international tax competition
Year of publication: |
2024
|
---|---|
Authors: | Zheng, Jiaxing ; Bai, Sida ; Gu, Cheng ; Huang, Bihui ; Xiong, Mengxu |
Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 2013015-6. - Vol. 84.2024, Art.-No. 102309, p. 1-18
|
Subject: | Anti-avoidance | Base flow | International tax competition | Spillover effect | Theorie | Theory | Steuerwettbewerb | Tax competition | Steuervermeidung | Tax avoidance | Spillover-Effekt | Kapitalmobilität | Capital mobility | Auslandsinvestition | Foreign investment | Zwei-Länder-Modell | Two-country model | Internationales Steuerrecht | International tax law |
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