Heinemann, Friedrich; Janeba, Eckhard - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007
. There seems little consensus as to what the efficiency cost of capital taxation in open economies are, even though our …The process of globalization has an important impact on national tax policies. Most of the literature on taxation of … directly and indirectly the perceived national autonomy in tax setting and preferences for a EU minimum tax for companies …