What drives corporate tax rates down? : a reassessment of globalization, tax competition, and dynamic adjustment to shocks
Year of publication: |
2011
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Authors: | Overesch, Michael ; Rincke, Johannes |
Published in: |
The Scandinavian journal of economics. - Oxford : Wiley, ISSN 0347-0520, ZDB-ID 8170-X. - Vol. 113.2011, 3, p. 579-602
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Subject: | Corporate taxes | tax competition | openness | Steuerwettbewerb | Tax competition | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Globalisierung | Globalization | Offene Volkswirtschaft | Open economy |
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