Internationalization and business tax revenue - evidence from Germany
The ongoing internationalization of business activity fuels concerns that governments may lose their ability to tax business income. By using data on sixteen German states from 1970 to 2005, we estimate the impact of internationalization, measured by trade volumes and stocks of foreign direct invest...
| Những tác giả chính: | , |
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| Định dạng: | Journal article |
| Được phát hành: |
2010
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