TAX COMPETITION AND PROFIT SHIFTING: ON THE RELATIONSHIP BETWEEN PERSONAL AND CORPORATE TAX RATES CLEMENS FUEST ALFONS WEICHENRIEDER CESIFO WORKING PAPER NO. 781 CATEGORY 1: PUBLIC FINANCE OCTOBER 2002 PRESENTED AT CESIFO CONFERENCE ‘CORPORATE AND CAPITAL INCOME TAXATION IN THE EU’, MONS, DECEMBER 2001 An electronic version of the paper may be downloaded • from the SSRN website: www.SSRN.com • from the CESifo website: www.CESifo.de
TAX COMPETITION AND PROFIT SHIFTING: ON THE RELATIONSHIP BETWEEN PERSONAL AND CORPORATE TAX RATES
Jul 04, 2023
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