Efficiency of capital taxation in an open economy: Tax competition versus tax exportation

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Original language	English
Pages (from-to)	636-646
Journal	International Tax and Public Finance
Volume	15
Issue number	6
Publication status	Published - 2008

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@article{6927cea9042d4ccfb488a9f9bb946fd1,

title = "Efficiency of capital taxation in an open economy: Tax competition versus tax exportation",

author = "S.C.W. Eijffinger and W.B. Wagner",

year = "2008",

language = "English",

volume = "15",

pages = "636--646",

journal = "International Tax and Public Finance",

issn = "0927-5940",

publisher = "Springer New York",

number = "6",

}