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~isPartOf:"CESifo working papers"
~person:"Fuest, Clemens"
~subject:"Income shifting"
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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Corporate tax policy, foreign firm ownership and thin capitalization
Fuest, Clemens
;
Hemmelgarn, Thomas
-
2003
, foreign firm ownership leads to a reduction in corporate tax rates. We also show that there is scope for
welfare
enhancing tax …
Persistent link: https://www.econbiz.de/10011404423
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