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~person:"Riedl, Aleksandra"
~subject:"OECD countries"
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OECD countries
Elastizität
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Corporate income tax
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Tax competition
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corporate income tax base elasticity
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instrumental variables
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tax competition
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Riedl, Aleksandra
Cavelti, Luzius U.
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Testing the Tax Competition Theory : How Elastic are National Tax Bases in OECD Countries?
Riedl, Aleksandra
-
2013
tax
base
mobility is rather modest. Moreover, we find that, on average, a unilateral CIT reduction results in a less …
Persistent link: https://www.econbiz.de/10013095830
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2
How elastic are national corporate income tax bases in OECD countries? : the role of domestic and foreign tax rates
Riedl, Aleksandra
;
Rocha-Akis, Silvia
- In:
The Canadian journal of economics
45
(
2012
)
2
,
pp. 632-671
Persistent link: https://www.econbiz.de/10009572362
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