The distorting effects of imputation systems on tax competition in the EU

URL:	https://kluwerlawonline.com/journalarticle/Interta...
Document Type:	Article
Year of publication:	2023
The title of a journal, publication series:	Intertax : International Tax Review
Volume:	51
Issue number:	3
Page range:	196-218
Place of publication:	Alphen aan den Rijn
Publishing house:	Kluwer Law Internat.
ISSN:	0165-2826 , 1875-8347
Publication language:	English
Institution:	Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies) Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject:	000 Generalities
Classification:	JEL: H21, H24, H25, K34,
Individual keywords (German):	Anrechnungsmethode , Freistellungsmethode , Diskriminierung , EU , EuGH , Steuern , Steuersysteme
Keywords (English):	dividend taxation , corporate tax systems , Devereux & Griffith , D&G , imputation system , credit system , discrimination

Dieser Eintrag ist Teil der Universitätsbibliographie.

BASE: Fischer, Leonie ; Müller, Jessica ; Spengel, Christoph

Google Scholar: Fischer, Leonie ; Müller, Jessica ; Spengel, Christoph

ORCID: Fischer, Leonie ; Müller, Jessica

; Spengel, Christoph

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