Yardstick competition and partial coordination : exploring the empirical distribution of local business tax rates
Year of publication: |
April 2016
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Authors: | Büttner, Thiess ; Schwerin, Axel von |
Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 124.2016, p. 178-201
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Subject: | Local business tax | Tax competition | Yardstick competition | Partial tax coordination | Location | Asymmetric information | Steuerwettbewerb | Theorie | Theory | Anreizregulierung | Incentive regulation | Gemeindesteuer | Local tax | Unternehmensbesteuerung | Corporate taxation | Gewerbesteuer | Steuerharmonisierung | Tax harmonization |
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