The political economy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?
Year of publication: |
2013
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Authors: | Osterloh, Steffen ; Heinemann, Friedrich |
Published in: |
European journal of political economy. - Amsterdam [u.a.] : Elsevier, ISSN 0176-2680, ZDB-ID 623005-2. - Vol. 29.2013, p. 18-37
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Subject: | Company taxation | Tax harmonization | Political economy | European Parliament | EU-Staaten | EU countries | Steuerharmonisierung | Unternehmensbesteuerung | Corporate taxation | Neue politische Ökonomie | Public choice | EU-Steuerrecht | EU tax law | Körperschaftsteuer | Corporate income tax | Deutschland | Germany | Steuerpolitik | Tax policy |
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