Tax competition and fiscal equalization under corporate income taxation
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
http://link.springer.com/article/10.1007/s10797-017-9451-6/fulltext.html
Reference33 articles.
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3. Boadway, R. (2004). The theory and practice of equalization. CESifo Economic Studies, 50, 211–254.
4. Bucovetsky, S., & Smart, M. (2006). The efficiency consequences of local revenue equalization: Tax competition and tax distortions. Journal of Public Economic Theory, 8, 119–144.
5. Büttner, T. (2003). Tax base effects and fiscal externalities of local capital taxation: Evidence from a panel of German jurisdictions. Journal of Urban Economics, 54, 110–128.
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