When ad valorem tax prevails in international tax competition
Year of publication: |
November 2016
|
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Authors: | Ogawa, Hikaru |
Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 46.2016, p. 1-9
|
Subject: | Asymmetric tax competition | Unit tax | Ad valorem tax | Steuerwettbewerb | Tax competition | Optimale Besteuerung | Optimal taxation | Steuertheorie | Theory of taxation |
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