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~accessRights:"restricted"
~person:"Becker, Johannes"
~person:"Slemrod, Joel"
~subject:"Steuertarif"
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How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues
Kawano, Laura
;
Slemrod, Joel
- In:
International tax and public finance
23
(
2016
)
3
,
pp. 401-433
Persistent link: https://www.econbiz.de/10011592876
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2
The effect of tax rates and tax bases on corporate tax revenues : estimates with new measures of the corporate tax base
Kawano, Laura
;
Slemrod, Joel
-
2012
Persistent link: https://www.econbiz.de/10009665905
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