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~accessRights:"restricted"
~isPartOf:"European accounting review"
~person:"Bach, Stefan"
~person:"Hechtner, Frank"
~person:"Scheffler, Wolfram"
~subject:"Gewerbesteuer"
~subject:"Steuerinzidenz"
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian
;
Hechtner, Frank
;
Hundsdoerfer, Jochen
- In:
European accounting review
27
(
2018
)
4
,
pp. 649-681
Persistent link: https://www.econbiz.de/10011930142
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