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person:"Konrad, Kai A."
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Search: subject_exact:"Kapitaleinkommensteuer"
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Capital income tax
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Duopoly
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Kapitalertragsteuer
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Steuerharmonisierung
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Konrad, Kai A.
Gordon, Roger H.
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Auerbach, Alan J.
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Saez, Emmanuel
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Poterba, James M.
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Jacob, Martin
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Jacobs, Bas
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Eichner, Thomas
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Discussion papers / Wissenschaftszentrum Berlin für Sozialforschung, Abteilung Wettbewerbsfähigkeit und Industrieller Wandel ; Abteilung Marktprozesse und Steuerung ; Arbeitsgruppe Institutionen, Staaten, Märkte ; Abteilung Wettbewerb und Innovation ; Abteilung Verhalten auf Märkten; Forschungsprofessur The Future of Fiscal Federalism ; Forschungs-Gruppe Wettbewerb und Innovation : Schwerpunkt II Märkte und Politik
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Non-Binding Minimum Taxes May Foster Tax Competition
Konrad, Kai A.
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2011
In a Stackelberg framework of capital income taxation it is shown that imposing a minimum tax rate that is lower than all countries' equilibrium tax rates in the non-cooperative equilibrium may reduce equilibrium tax rates in all countries
Persistent link: https://www.econbiz.de/10014192012
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Non-binding minimum taxes may foster tax competition
Konrad, Kai A.
-
2008
Persistent link: https://www.econbiz.de/10003683940
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