Taxing mobile capital in free trade zones to the detriment of workers
Year of publication: |
2019
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Authors: | Jenkins, Glenn P. ; Kuo, Chun-yan |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 26.2019, 3, p. 207-222
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Subject: | corporate income taxation | Dominican Republic | free trade zones | income inequality | tax incidence | WTO | Sonderwirtschaftszone | Special economic zone | Freihandelsabkommen | Free trade agreement | Dominikanische Republik | Einkommensverteilung | Income distribution | Körperschaftsteuer | Corporate income tax | Steuerinzidenz | Tax incidence |
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