Tax competition when firms choose their organizational form : should tax loopholes for multinational be closed?
Sam Bucovetsky, Andreas Haufler
| Year of publication: |
2008
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|---|---|
| Authors: | Bucovetsky, Sam ; Haufler, Andreas |
| Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 74.2008, 1, p. 188-201
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| Subject: | Steuerwettbewerb | Tax competition | Steuervergünstigung | Tax incentive | Multinationales Unternehmen | Transnational corporation | Rechtsformwahl | Choice of organizational form | Kapitalertragsteuer | Capital income tax | Zwei-Länder-Modell | Two-country model | Theorie | Theory | Extensives Spiel | Extensive form game |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003642217