Corporate tax policy, foreign firm ownership and thin capitalization

Regional Science and Urban Economics

Volumn 35, Issue 5, 2005, Pages 508-526

  Fuest, Clemens ^a   Hemmelgarn, Thomas ^a  

^a UNIVERSITY OF COLOGNE   (Germany)

Author keywords

Income shifting; Tax competition

Indexed keywords

FIRM OWNERSHIP; INDUSTRIAL POLICY; MULTINATIONAL ENTERPRISE; PROFITABILITY; TAX SYSTEM;

EID: 21844456035     PISSN: 01660462     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.regsciurbeco.2004.07.003     Document Type: Article

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