Transfer pricing policy and the intensity of tax rate competition
type: Item
instance of: scholarly article
title: Transfer pricing policy and the intensity of tax rate competition
zbMATH Open document ID: 1254.91451
author: Clemens Fuest
author: Johannes Gerd Becker
published in: Economics Letters
publication date: 2012-12-27T00:00:00Z
Mathematics Subject Classification ID: 91B64
zbMATH DE Number: 6118365
zbMATH Keywords: corporate taxation
zbMATH Keywords: profit shifting
zbMATH Keywords: tax competition
MaRDI profile type: Publication
full work available at URL: j.econlet.2012.04.061
OpenAlex ID: W1644127232
cites work: Non-binding minimum taxes may foster tax competition
DOI: 10.1016/J.ECONLET.2012.04.061
description: scientific article; zbMATH DE number 6118365