The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy
Elschner, Christina,
Lothar Lammersen,Michael Overesch
und
Robert Schwager
(2006),
The Effective Tax Burden of Companies and of Highly Skilled Manpower: Tax Policy Strategies in a Globalised Economy,
Fiscal Studies
27
, 513-534