| 来源类型 | Working Paper |
| 规范类型 | 论文 |
| Tax competition and the efficiency of "benefit-related" business taxes | |
| George Zodrow | |
| 发表日期 | 2019-03-21 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 概述 | The authors construct a tax competition model in which local governments finance business public services with either a source-based tax ... |
| 摘要 | By Elisabeth Gugl, Ph.D., and George R. Zodrow, Ph.D. The authors construct a tax competition model in which local governments finance business public services with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based value added tax, and then assess which of the two tax instruments is more efficient. |
| 主题 | Center for Public Finance |
| URL | https://www.bakerinstitute.org/research/tax-competition-and-efficiency-benefit-related/ |
| 来源智库 | James A. Baker III Institute for Public Policy (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/80541 |
| 推荐引用方式 GB/T 7714 | George Zodrow . Tax competition and the efficiency of "benefit-related" business taxes. 2019. |
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| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| cpf-workingpaper-gug（10838KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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