What drives corporate tax rates down? : a reassessment of globalization, tax competition, and dynamic adjustment to shocks
Michael Overesch; Johannes Rincke
| Year of publication: |
2011
|
|---|---|
| Authors: | Overesch, Michael ; Rincke, Johannes |
| Published in: |
The Scandinavian journal of economics. - Oxford : Wiley, ISSN 0347-0520, ZDB-ID 8170-X. - Vol. 113.2011, 3, p. 579-602
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| Subject: | Corporate taxes | tax competition | openness | Steuerwettbewerb | Tax competition | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Welt | World | Theorie | Theory | OECD-Staaten | OECD countries |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009376879