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Tax enforcement and tax havens under formula apportionment
Becker, Johannes; Fuest, Clemens - In: International tax and public finance 17 (2010) 3, pp. 217-235
Persistent link: https://www.econbiz.de/10003989848
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Unilateral introduction of destination-based cash-flow taxation
Becker, Johannes; Englisch, Joachim - In: International tax and public finance 27 (2020) 3, pp. 495-513
Persistent link: https://www.econbiz.de/10012226570