Lifestyle taxes in the presence of profit shifting
Year of publication: |
2022
|
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Authors: | Levaggi, Rosella ; Marchiori, Carmen ; Panteghini, Paolo |
Published in: |
Journal of economics. - Wien : Springer, ISSN 1617-7134, ZDB-ID 1476543-3. - Vol. 137.2022, 1, p. 81-96
|
Subject: | Health care costs | Lifestyle tax | Multinational firm | Profit shifting | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Lebensstil | Lifestyle | Gesundheitskosten | Theorie | Theory |
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