Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada

Jack Mintz and Michael Smart

Journal of Public Economics, 2004, vol. 88, issue 6, 1149-1168

Date: 2004
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Working Paper: Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada (2001)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:pubeco:v:88:y:2004:i:6:p:1149-1168

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