Haufler, Andreas (contributor); Klemm, Alexander (contributor) - 2006
the Center of Economic Studies (CES) at the University of
Munich, where this paper was started. The views expressed in … corporate taxation to wage taxation.
Our empirical analysis relates to several recent studies which regress the mix of profit … 2004; Winner 2005).
4
Like these studies, our
small countries will face a higher elasticity of the capital tax base and …