How Corporate Tax Competition Reduces Personal Tax Revenue
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Bibliographic InfoArticle provided by Ifo Institute for Economic Research at the University of Munich in its journal DICE.
Volume (Year): 6 (2008)
Issue (Month): 1 (04)
Steuerwettbewerb; Steueraufkommen; Tax competition; Tax revenues;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Goolsbee, Austan, 2004. "The impact of the corporate income tax: evidence from state organizational form data," Journal of Public Economics, Elsevier, vol. 88(11), pages 2283-2299, September.
- Clemens Fuest & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo Group Munich.
- Alan J. Auerbach, 2006.
"Why Have Corporate Tax Revenues Declined? Another Look,"
NBER Working Papers
12463, National Bureau of Economic Research, Inc.
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- Alan Auerbach, 2006. "Why have Corporate Tax Revenues Declined? Another Look," CESifo Working Paper Series 1785, CESifo Group Munich.
- Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo Group Munich.
- Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR & CES & MSH, vol. 17(35), pages 449-495, October.
- Ruud Mooij, 2005. "Will Corporate Income Taxation Survive?," De Economist, Springer, vol. 153(3), pages 277-301, 09.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1991.
"How Much Do Taxes Discourage Incorporation,"
NBER Working Papers
3781, National Bureau of Economic Research, Inc.
- Michael Devereux & Rachel Griffith & Alexander Klemm, 2004. "Why has the UK corporation tax raised so much revenue?," Fiscal Studies, Institute for Fiscal Studies, vol. 25(4), pages 367-388, December.
- Simon Loretz, 2008.
"Corporate taxation in the OECD in a wider context,"
0821, Oxford University Centre for Business Taxation.
- Kai A. Konrad, 2011.
"Search costs and corporate income tax competition,"
1103, Oxford University Centre for Business Taxation.
- Konrad, Kai A., 2010. "Search costs and corporate income tax competition," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2010-11, Social Science Research Center Berlin (WZB).
- Kai A. Konrad, 2010. "Search Costs and Corporate Income Tax Competition," CESifo Working Paper Series 3224, CESifo Group Munich.
- Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
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