@misc{Bethmann2017, author = {Inga Bethmann}, title = {Heterogeneity in tax rate elasticities of capital}, doi = {10.2139/ssrn.2940271}, institution = {WHU Financial Accounting \& Tax Center (FAccT Center)}, series = {FAccT Center Working Paper Series}, number = {24/2017}, type = {workingpaper}, pages = {48}, year = {2017}, }