Competition in unit vs. ad valorem taxes

Ben Lockwood

Year of publication:	2004
Authors:	Lockwood, Ben
Published in:	International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 11.2004, 6, p. 763-772
Subject:	Steuertheorie \| Theory of taxation \| Steuerwettbewerb \| Tax competition \| Kapitalertragsteuer \| Capital income tax \| Vergleich \| Comparison \| Substanzsteuer \| Capital levy \| Theorie \| Theory

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