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Taxing capital and labor when both factors are imperfectly mobile internationally
We revisit the standard theoretical model of tax competition to consider imperfect mobility of both capital and labor. We show that the mobility of one factor affects the taxation of both factors and that the ”race-to-the-bottom” narrative (with burden shifting) applies essentially to capital-export...
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| Publicado no: | Int Tax Public Financ |
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| Main Authors: | , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Springer US
2021
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| Assuntos: | |
| Acesso em linha: | https://ncbi.nlm.nih.gov/pmc/articles/PMC7993084/ https://ncbi.nlm.nih.gov/pubmed/33785985 https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1007/s10797-021-09663-4 |
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