Open AccessCOMPETITION IN BUSINESS TAXES AND PUBLIC SERVICES: ARE PRODUCTION-BASED TAXES SUPERIOR TO CAPITAL TAXES?
Author(s) -
Elisabeth Gugl,
George R. Zodrow
Publication year - 2015
Publication title -
national tax journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.43
H-Index - 57
eISSN - 1944-7477
pISSN - 0028-0283
DOI - 10.1086/ntj44015339
Subject(s) - economics , value added tax , tax competition , indirect tax , tax reform , public finance , tax deferral , public economics , production (economics) , capital (architecture) , direct tax , equity (law) , competition (biology) , microeconomics , finance , state income tax , macroeconomics , gross income , history , ecology , archaeology , biology , political science , law
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