Why capital income taxes survive in open economies : the role of multinational firms
Clemens Fuest; Bernd Huber
| Year of publication: |
2002
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|---|---|
| Authors: | Fuest, Clemens ; Huber, Bernd |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 9.2002, 5, p. 567-589
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| Subject: | Kapitalertragsteuer | Capital income tax | Offene Volkswirtschaft | Open economy | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation | Steuerwettbewerb | Tax competition | Steuerharmonisierung | Tax harmonization | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | In: International tax and public finance |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001719195