How does globalization affect the implicit tax rates on labor income, capital income and consumption in the European Union?
Year of publication: |
2012
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Authors: | Onaran, Özlem ; Boesch, Valerie ; Leibrecht, Markus |
Published in: |
Economic inquiry : journal of the Western Economic Association International. - Hoboken, NJ : Wiley-Blackwell, ISSN 0095-2583, ZDB-ID 191139-9. - Vol. 50.2012, 4, p. 880-904
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Subject: | Globalisierung | Globalization | Steuertarif | Tax rate | Lohnsteuer | Wage tax | Kapitalertragsteuer | Capital income tax | Verbrauchsteuer | Excise tax | Steuerwettbewerb | Tax competition | EU-Staaten | EU countries | 1970-2007 |
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