Blar i Reports (SNF) på forfatter "Eggert, Wolfgang"
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Symmetric tax competition under formula apportionment
Eggert, Wolfgang; Schjelderup, Guttorm (Report, Research report, 2002-11)This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...