A note on intertemporal fiscal competition and redistribution
Year of publication: |
2006
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Authors: | Kellermann, Kersten |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 13.2006, 2/3, p. 151-161
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Subject: | Steuerwettbewerb | Tax competition | Quellensteuer | Withholding tax | Kapitalertragsteuer | Capital income tax | Optimale Besteuerung | Optimal taxation | Kapitalmobilität | Capital mobility | Theorie | Theory |
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