Income shifting, investment, and tax competition: Theory and evidence from provincial taxation in Canada

Journal of Public Economics

Volumn 88, Issue 6, 2004, Pages 1149-1168

  Mintz, Jack ^a   Smart, Michael ^a  

^a UNIVERSITY OF TORONTO   (Canada)

Author keywords

Income shifting; Tax competition

Indexed keywords

EID: 0346903324     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(03)00060-4     Document Type: Article

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