Cross-border loss offset can fuel tax competition

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Author
Haufler, Andreas
Mardan, Mohammed
Date
2014-10
Type
    Journal Article
Publication status
published
External links
Journal / series
Journal of Economic Behavior & Organization
Volume
106
Pages / Article No.
42 - 61
Publisher
Elsevier
Subject
Cross-border loss relief; Tax competition; Multinational firms
Organisational unit
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute  
03988 - Köthenbürger, Marko / Köthenbürger, Marko  
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yes
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