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~accessRights:"restricted"
~institution:"National Bureau of Economic Research"
~person:"Slemrod, Joel"
~subject:"Steuerpolitik"
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Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
Boning, William C.
;
Klimsa, Drahomir
;
Slemrod, Joel
; …
-
National Bureau of Economic Research
-
2023
German municipalities levy local business
taxes
by choosing a tax rate to apply to local business income, where the tax …
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