Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms

International Tax and Public Finance

Volumn 9, Issue 5, 2002, Pages 567-589

  Fuest, Clemens ^a   Huber, Bernd ^b  

^a UNIVERSITY OF COLOGNE   (Germany)

^b UNIVERSITY OF MUNICH   (Germany)

Author keywords

Corporate income taxation; Double taxation treaties; Multinational firms; Tax competition

Indexed keywords

EID: 0348246204     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1020969604309     Document Type: Article

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