We would like to thank Ana B. Ania, Christian Bellak, Markus Leibrecht, Margit Schratzenstaller-Altzinger, Viktor Steiner, Andreas Wagener, and Christine Zulehner for helpful comments and insights. We also benefited from the comments of two anonymous referees of this journal. This project received financial support from the Austrian Science Fund and the OeNB. Earlier versions of this work have been presented at the WIFO-Extern 2007, IIPF 2008, ESEM 2008, NoEG 2008, and CESifo Area Conference on Public Sector Economics 2009. Email: firstname.lastname@example.org
How elastic are national corporate income tax bases in OECD countries? The role of domestic and foreign tax rates
Article first published online: 3 MAY 2012
© Canadian Economics Association
Canadian Journal of Economics/Revue canadienne d'économique
Volume 45, Issue 2, pages 632–671, May 2012
How to Cite
Riedl, A. and Rocha-Akis, S. (2012), How elastic are national corporate income tax bases in OECD countries? The role of domestic and foreign tax rates. Canadian Journal of Economics/Revue canadienne d'économique, 45: 632–671. doi: 10.1111/j.1540-5982.2012.01713.x
- Issue published online: 3 MAY 2012
- Article first published online: 3 MAY 2012
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