Tax competition and tax base equalization in the presence of multiple tax instruments
Year of publication: |
2022
|
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Authors: | Matsumoto, Mutsumi |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 5, p. 1213-1226
|
Subject: | Fiscal equalization | Fiscal externalities | Tax competition | Theorie | Theory | Steuerwettbewerb | Finanzausgleich | Intergovernmental transfers | Finanzbeziehungen | Fiscal relations | Besteuerungsverfahren | Taxation procedure | Externer Effekt | Externalities |
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