An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada
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- Masayoshi Hayashi & Robin Boadway, 2001. "An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(2), pages 481-503, May.
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- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H7 - Public Economics - - State and Local Government; Intergovernmental Relations
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