Should tax policy favour high or low productivity firms?
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- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
- Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer, 2012. "Should Tax Policy Favor High- or Low-Productivity Firms?," CESifo Working Paper Series 4034, CESifo.
- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2012. "Should tax policy favor high- or low-productivity firms?," Discussion Papers in Economics 14277, University of Munich, Department of Economics.
- Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
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More about this item
Keywords
business taxation; firm heterogeneity; tax competition;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- F15 - International Economics - - Trade - - - Economic Integration
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2013-11-09 (Accounting and Auditing)
- NEP-BEC-2013-11-09 (Business Economics)
- NEP-EFF-2013-11-09 (Efficiency and Productivity)
- NEP-PBE-2013-11-09 (Public Economics)
- NEP-PUB-2013-11-09 (Public Finance)
- NEP-TID-2013-11-09 (Technology and Industrial Dynamics)
Statistics
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