Tax smoothing versus tax shifting
Year of publication: |
2004
|
---|---|
Authors: | Niepelt, Dirk |
Published in: |
Review of economic dynamics. - Amsterdam : Elsevier, ISSN 1094-2025, ZDB-ID 1406100-4. - Vol. 7.2004, 1, p. 27-51
|
Subject: | Besteuerungsverfahren | Taxation procedure | Steuerharmonisierung | Tax harmonization | Optimale Besteuerung | Optimal taxation | Steuerinzidenz | Tax incidence | Nationale Einheit | National unity | Zeitkonsistenz | Time consistency | Theorie | Theory | Deutschland | Germany |
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