Work

Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data

Year: 2012

Type: article

Source: National Tax Journal

DOI: 10.17310/ntj.2012.1.05

Authors: Nadja Dwenger, Viktor Steiner

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W4254827740

FWCI: 17.33

Cites: 19

Cited by: 23

Related to: 10