Competition for FDI and profit shifting : on the effects of subsidies and tax breaks
Year of publication: |
2014
|
---|---|
Authors: | Amerighi, Oscar ; De Feo, Giuseppe |
Published in: |
FinanzArchiv : public finance analysis. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 70.2014, 3, p. 374-404
|
Subject: | policy competition for FDI | profit shifting | tax discrimination | Auslandsinvestition | Foreign investment | Steuerwettbewerb | Tax competition | Multinationales Unternehmen | Transnational corporation | Theorie | Theory | Gewinnverlagerung | Income shifting | Standortwettbewerb | Territorial competition | Subvention | Subsidy |
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