Tax base effects and fiscal externalities of local capital taxation: Evidence from a panel of German jurisdictions

Journal of Urban Economics

Volumn 54, Issue 1, 2003, Pages 110-128

  Buettner, Thiess ^a  

^a UNIVERSITY OF MANNHEIM   (Germany)

Author keywords

Fiscal equalization; Fiscal externalities; Local capital taxation; Tax competition

Indexed keywords

EID: 0038116608     PISSN: 00941190     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0094-1190(03)00039-1     Document Type: Article

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