Income Shifting, Investment, and Tax Competition : Theory and Evidence from Provincial Taxation in Canada
Year of publication: |
[2021]
|
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Authors: | Mintz, Jack ; Smart, Michael |
Publisher: |
[S.l.] : SSRN |
Subject: | Steuerwettbewerb | Tax competition | Kanada | Canada | Investition | Investment | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Gemeindesteuer | Local tax | Ländersteuer | State tax | Theorie | Theory | Schätzung | Estimation |
Extent: | 1 Online-Ressource (19 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 2001 erstellt |
Other identifiers: | 10.2139/ssrn.282317 [DOI] |
Classification: | H2 - Taxation, Subsidies, and Revenue ; H7 - State and Local Government; Intergovernmental Relations |
Source: | ECONIS - Online Catalogue of the ZBW |
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