Local sales taxes, employment, and tax competition
Year of publication: |
2018
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Authors: | Rohlin, Shawn M. ; Thompson, Jeffrey P. |
Published in: |
Regional science & urban economics. - Amsterdam [u.a.] : Elsevier, ISSN 0166-0462, ZDB-ID 191791-2. - Vol. 70.2018, p. 373-383
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Subject: | Border models | Cross-border shopping | Inter-state tax competition | Local taxes | Sales tax | Umsatzsteuer | Steuerwettbewerb | Tax competition | Gemeindesteuer | Local tax | Grenzregion | Border region | Theorie | Theory |
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