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~isPartOf:"FinanzArchiv: Public Finance Analysis"
~subject:"second best"
~subject:"tax competition"
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second best
tax competition
Nonlinear income taxation
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FinanzArchiv: Public Finance Analysis
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Environmental Taxation and Redistribution Concerns
Aigner, Rafael
- In:
FinanzArchiv: Public Finance Analysis
70
(
2014
)
2
,
pp. 249-277
distortions from
income
taxation
. Pigouvian tax revenues become more valuable, and the optimal level of environmental taxation …
Persistent link: https://www.econbiz.de/10010903118
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2
Taxation under Formula Apportionment - Tax Competition, Tax Incidence, and the Choice of Apportionment Factors
Wellisch, Dietmar
- In:
FinanzArchiv: Public Finance Analysis
60
(
2004
)
1
,
pp. 24-24
This paper analyzes tax competition for mobile capital among jurisdictions where capital is employed by the subsidiaries of a unitary firm. Equity capital of the unitary firm is taxed under a formula apportionment scheme, and each jurisdiction has the leeway to choose its desired mix of...
Persistent link: https://www.econbiz.de/10005582192
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