Becker, Johannes and Riedel, Nadine (2009) Verschärfen multinationale Unternehmen den Steuerwettbewerb? Jahrbuch fuer Wirtschaftswissenschaften, 60 (1). pp. 57-68.Full text not available from this repository.
A model is presented of the tax competition and tax effects on enterprise decisions. The role of multinational enterprises and whether and to what extent they aggravate the tax competition between states is explored. Newer empiric analyses show that tax competition is on the increase and could weaken international companies rather than strengthen.
|Date Deposited:||28 Jul 2010 11:31|
|Last Modified:||14 Aug 2015 13:04|
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