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Globalisation: the implications for tax policies

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  • Jeffrey Owens

Abstract

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Suggested Citation

  • Jeffrey Owens, 1993. "Globalisation: the implications for tax policies," Fiscal Studies, Institute for Fiscal Studies, vol. 14(3), pages 21-44, August.
    • Handle: RePEc:ifs:fistud:v:14:y:1993:i:3:p:21-44
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    Cited by:

    1. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    2. Edwards, Jeremy & Keen, Michael, 1996. "Tax competition and Leviathan," European Economic Review, Elsevier, vol. 40(1), pages 113-134, January.
    3. Genschel, Philipp, 2001. "Globalization, tax competition, and the fiscal viability of the welfare state," MPIfG Working Paper 01/1, Max Planck Institute for the Study of Societies.
    4. Michael Devereux, 1999. "Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment," Fiscal Studies, Institute for Fiscal Studies, vol. 20(2), pages 155-161, June.
    5. Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
    6. Genschel, Philipp, 2000. "Der Wohlfahrtsstaat im Steuerwettbewerb," MPIfG Working Paper 00/5, Max Planck Institute for the Study of Societies.
    7. Genschel, Philipp, 2005. "Globalisation and the transformation of the tax state," TranState Working Papers 10, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    8. Karel Brychta,, 2010. "Evidence On Effective Tax Rates In The Czech Republic," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 21-32.
    9. Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    10. Ganghof, Steffen, 1999. "Adjusting national tax policy to economic internationalization: Strategies and outcomes," MPIfG Discussion Paper 99/6, Max Planck Institute for the Study of Societies.

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