Taxing mobile capital and profits: the Nordic welfare states
"This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare state. It provides a summary of the tax competition literature with special application to capital taxation in small versus large countries. A main finding from this literature is that small cou...
| Main Author: | |
|---|---|
| Institution: | ETUI-European Trade Union Institute |
| Format: | TEXT |
| Language: | English |
| Published: |
Munich
2015
CESifo |
| Subjects: | |
| Online Access: | https://www.labourline.org/KENTIKA-19108487124919266699-Taxing-mobile-capital-and-prof.htm |
