Unobserved tax avoidance and the tax elasticity of FDI
Peter H. Egger; Valeria Merlo; Georg Wamser
| Year of publication: |
2014
|
|---|---|
| Authors: | Egger, Peter ; Merlo, Valeria ; Wamser, Georg |
| Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 108.2014, p. 1-18
|
| Subject: | Corporate profit taxation | Multinational firms | Profit shifting | Tax avoidance | Tax elasticity | Finite-mixture model | Steuervermeidung | Multinationales Unternehmen | Transnational corporation | Auslandsinvestition | Foreign investment | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory | Ertragsbesteuerung | Profit taxation | Schätzung | Estimation | Elastizität | Elasticity | Steuereinnahmen | Tax revenue |
| Extent: | graph. Darst. |
|---|---|
| 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/10011296534