Determinants of tax rates in local capital income taxation : a theoretical model and evidence from Germany
Year of publication: |
1999
|
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Authors: | Büttner, Thiess |
Publisher: |
München : CESifo |
Subject: | capital income taxation | public inputs | local public finance | spatial econometrics | business tax (Gewerbesteuer) | Theorie | Theory | Deutschland | Germany | Kapitalertragsteuer | Capital income tax | Gemeindesteuer | Local tax | Steuerwettbewerb | Tax competition | Lokale öffentliche Güter | Local public goods | Schätzung | Estimation | Gewerbesteuer | Local business tax |
Extent: | Online-Ressource (27 S.) |
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Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. 194 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | hdl:10419/75542 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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