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Efficiency of capital taxation in an open economy: tax competition versus tax exportation

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Author Info
Wolf Wagner ()
Sylvester Eijffinger ()

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Abstract

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File URL: http://hdl.handle.net/10.1007/s10797-008-9087-7
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 15 (2008)
Issue (Month): 6 (December)
Pages: 637-646
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:kap:itaxpf:v:15:y:2008:i:6:p:637-646

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Web page: http://www.springerlink.com/link.asp?id=102915

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Related research
Keywords: Tax competition; Tax exportation; Foreign ownership; Capital mobility; F2; H12;

References listed on IDEAS
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  1. Huizinga, Harry & Nielsen, Soren Bo, 1997. "Capital income and profit taxation with foreign ownership of firms," Journal of International Economics, Elsevier, vol. 42(1-2), pages 149-165, February. [Downloadable!] (restricted)
    Other versions:
  2. Huizinga, Harry & Nicodeme, Gaetan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    Other versions:
  3. Braid, Ralph M, 1996. "Symmetric Tax Competition with Multiple Jurisdictions in Each Metropolitan Area," American Economic Review, American Economic Association, vol. 86(5), pages 1279-90, December. [Downloadable!] (restricted)
  4. Wilson John Douglas, 1995. "Mobile Labor, Multiple Tax Instruments, and Tax Competition," Journal of Urban Economics, Elsevier, vol. 38(3), pages 333-356, November. [Downloadable!] (restricted)
  5. Sorensen, Peter Birch, 2004. "International tax coordination: regionalism versus globalism," Journal of Public Economics, Elsevier, vol. 88(6), pages 1187-1214, June. [Downloadable!] (restricted)
  6. Leite-Monteiro, Manuel, 1997. "Redistributive policy with labour mobility across countries," Journal of Public Economics, Elsevier, vol. 65(2), pages 229-244, August. [Downloadable!] (restricted)
  7. Philip Lane & Gian Maria Milesi-Ferretti, 2001. "THE EXTERNAL WEALTH OF NATIONS: Measures of Foreign Assets and Liabilities For Industrial and Developing Countries," CEG Working Papers 20012, Trinity College Dublin, Department of Economics. [Downloadable!]
    Other versions:
  8. Lee, Kangoh, 1997. "Tax Competition with Imperfectly Mobile Capital," Journal of Urban Economics, Elsevier, vol. 42(2), pages 222-242, September. [Downloadable!] (restricted)
  9. Noiset, Luc, 2003. "Is it tax competition or tax exporting?," Journal of Urban Economics, Elsevier, vol. 54(3), pages 639-647, November. [Downloadable!] (restricted)
  10. Kangoh Lee, 2003. "Factor Ownership and Governmental Strategic Interaction," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 345-361, 04. [Downloadable!] (restricted)
  11. Joeri Gorter & Ashok Parikh, . "How mobile is capital within the European Union?," Research memoranda 172, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
  12. Huizinga, Harry & Nielsen, Soren Bo, 2002. "The coordination of capital income and profit taxation with cross-ownership of firms," Regional Science and Urban Economics, Elsevier, vol. 32(1), pages 1-26, January. [Downloadable!] (restricted)
    Other versions:
  13. Buettner, Thiess, 2002. "The impact of taxes and public spending on the location of FDI : evidence from FDI-flows within Europe," ZEW Discussion Papers 02-17, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
  14. Kessler, Anke S & Lulfesmann, Christoph & Myers, Gordon M, 2002. "Redistribution, Fiscal Competition, and the Politics of Economic Integration," Review of Economic Studies, Blackwell Publishing, vol. 69(4), pages 899-923, October.
    Other versions:
  15. Arnott, Richard & Grieson, Ronald E., 1981. "Optimal fiscal policy for a state or local government," Journal of Urban Economics, Elsevier, vol. 9(1), pages 23-48, January. [Downloadable!] (restricted)
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