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来源类型 | Discussion paper |
规范类型 | 论文 |
来源ID | DP4708 |
DP4708 Intermittent Employment: Work Histories of Israeli Men and Women, 1983-1995 | |
Shoshana Neuman; Adrian Ziderman | |
发表日期 | 2004-10-23 |
出版年 | 2004 |
语种 | 英语 |
摘要 | This is the first Paper that looks at regional tax competition within one single country. In many countries in Europe, regions within a country differ substantially in their economic development and attractiveness to firms. Belgium is a typical example of a country where the economic situation of its three regions is very different. Our findings are indicative of regional tax competition, with a lower Effective Tax Rate (ETR) in the peripheral region of Wallonia than in Flanders. In addition to location variables, our empirical model explaining firm level heterogeneity in ETRs includes firm characteristics, sector membership and variables capturing statutory tax breaks. |
主题 | International Trade and Regional Economics |
关键词 | Belgian firms Company accounts Effective tax rates |
URL | https://cepr.org/publications/dp4708 |
来源智库 | Centre for Economic Policy Research (United Kingdom) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/533626 |
推荐引用方式 GB/T 7714 | Shoshana Neuman,Adrian Ziderman. DP4708 Intermittent Employment: Work Histories of Israeli Men and Women, 1983-1995. 2004. |
条目包含的文件 | 条目无相关文件。 |
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