How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation
Year of publication: |
2019
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Authors: | Fuest, Clemens ; Sultan, Samina |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 72.2019, 1, p. 111-138
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Subject: | tax competition | preferential tax regimes | Brexit | EU-Staaten | EU countries | Steuerwettbewerb | Tax competition | Steuerharmonisierung | Tax harmonization | Großbritannien | United Kingdom | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | OECD-Staaten | OECD countries |
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