Capital taxation in a fiscal union : implications of simultaneous horizontal and decentralized leadership

Tomas Sjögren (Department of Economics, Umeå School of Business and Economics)

Year of publication:	2017
Authors:	Sjögren, Tomas
Publisher:	Umeå : University, Department of Economics
Subject:	Finanzbeziehungen \| Fiscal relations \| Kapitalertragsteuer \| Capital income tax \| Theorie \| Theory \| Steuerwettbewerb \| Tax competition \| Dezentralisierung \| Decentralization

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