Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate
收藏NBER2023-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w31225
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资源简介：
German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal governments imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town of
提供机构：
美国国家经济研究局
创建时间：
2023-05-01
