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Tax competition and tax base equalization in the presence of multiple tax instruments
Matsumoto, Mutsumi - In: International tax and public finance 29 (2022) 5, pp. 1213-1226
Persistent link: https://www.econbiz.de/10013438513
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Corporate income tax competition and efficient tax base equalization
Matsumoto, Mutsumi; Ogawa, Hikaru - In: Economics of governance 24 (2023) 1, pp. 109-118
Persistent link: https://www.econbiz.de/10014330198
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Tax competition and efficient fiscal transfers under capital and labor income taxes
Matsumoto, Mutsumi; Ogawa, Hikaru - 2022
Persistent link: https://www.econbiz.de/10013342255