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International Tax Competition and Gains from Tax Harmonization

Citations

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Cited by:

  1. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  2. Peter Birch Soerensen, "undated". "From the Global Income Tax To the Dual Income Tax: Recent Tax Reforms in The Nordic Countries," EPRU Working Paper Series 93-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  3. Eggert, Wolfgang & Haufler, Andreas, 1999. "Capital taxation and production efficiency in an open economy," Economics Letters, Elsevier, vol. 62(1), pages 85-90, January.
  4. Michael Devereux, 2004. "Debating Proposed Reforms of the Taxation of Corporate Income in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 71-89, January.
  5. Enrique G. Mendoza & Linda L. Tesar, 1995. "Supply-Side Economics in a Global Economy," NBER Working Papers 5086, National Bureau of Economic Research, Inc.
  6. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  7. Giovannini, Alberto & Hines Jr, James R, 1990. "Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems," CEPR Discussion Papers 416, C.E.P.R. Discussion Papers.
  8. repec:prg:jnlpep:v:preprint:id:705:p:1-16 is not listed on IDEAS
  9. Enrique G. Mendoza, 2001. "The International Macroeconomics of Taxation and the Case Against European Tax Harmonization," NBER Working Papers 8217, National Bureau of Economic Research, Inc.
  10. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995. "Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94, National Bureau of Economic Research, Inc.
  11. Sylvester C.W. Eijffinger & Wolf Wagner, "undated". "Taxation if Capital is not Perfectly Mobile: Tax Competition versus Tax Exportation," EPRU Working Paper Series 02-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  12. Bo Rasmussen, 1999. "On the Scope for International Tax Cooperation: The Role of Capital Controls," Open Economies Review, Springer, vol. 10(4), pages 395-414, October.
  13. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
  14. Assaf Razin & Efraim Sadka, 1992. "International Interactions between Tax Systems and Capital Flows," NBER Chapters, in: The Political Economy of Tax Reform, pages 9-30, National Bureau of Economic Research, Inc.
  15. Frenkel, Jacob A & Razin, Assaf, 1987. "Fiscal Policies and the World Economy; An Intertemporal Approach (Cambridge, Mass.: MIT Press, 1987)," MPRA Paper 20438, University Library of Munich, Germany.
  16. Wolfgang Eggert & Laszlo Goerke, "undated". "Fiscal Policy, Economic Integration and Unemployment," EPRU Working Paper Series 02-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  17. Roger H. Gordon, 1994. "Fiscal Policy during the Transition in Eastern Europe," NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70, National Bureau of Economic Research, Inc.
  18. Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991. "International Taxation in an Integrated World," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262061430, December.
  19. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Economics Working Paper Series 1427, University of St. Gallen, School of Economics and Political Science.
  20. Hippolyte d’Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 147-190, February.
  21. Turnovsky, Stephen J & Bianconi, Marcelo, 1992. "The International Transmission of Tax Policies in a Dynamic World Economy," Review of International Economics, Wiley Blackwell, vol. 1(1), pages 49-72, November.
  22. Feld, Lars P. & Kirchgassner, Gebhard, 2003. "The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons," Journal of Public Economics, Elsevier, vol. 87(1), pages 129-155, January.
  23. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 57-79, February.
  24. Lemelin, André & Savard, Luc, 2022. "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 758-774.
  25. Razin, Assaf, 2020. "Migration and Fiscal Externality: US vs. Europe," CEPR Discussion Papers 15455, C.E.P.R. Discussion Papers.
  26. van der Ploeg, F., 1990. "Budgetary aspects of economic and monetary integration in Europe," Discussion Paper 1990-37, Tilburg University, Center for Economic Research.
  27. Haufler, Andreas & Wooton, Ian, 2001. "Regional tax coordination and foreign direct investment," University of Göttingen Working Papers in Economics 14, University of Goettingen, Department of Economics.
  28. Yong Yang, 1998. "International Taxation When Domestic Distributional Policy is Constrained," International Economic Journal, Taylor & Francis Journals, vol. 12(1), pages 75-93.
  29. Margaret K. McKeehan & George R. Zodrow, 2019. "Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 12, pages 347-396, World Scientific Publishing Co. Pte. Ltd..
  30. Gordon, Roger H & Bovenberg, A Lans, 1996. "Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation," American Economic Review, American Economic Association, vol. 86(5), pages 1057-1075, December.
  31. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
  32. Assaf Razin & Efraim Sadka, 2021. "Migration and Redistribution: Federal Governance of an Economic Union Matters," NBER Working Papers 28558, National Bureau of Economic Research, Inc.
  33. David Bartolini & Agnese Sacchi & Simone Salotti & Raffaella Santolini, 2018. "Fiscal Decentralization in Times of Financial Crises," CESifo Economic Studies, CESifo Group, vol. 64(3), pages 456-488.
  34. Werner Roeger & Jan Veld & Don Woehrmann, 2002. "Some Equity and Efficiency Considerations of International Tax Competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(1), pages 7-31, January.
  35. Huizinga, Harry & Nielsen, Søren Bo, 2008. "Must losing taxes on saving be harmful?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1183-1192, June.
  36. Erkki Koskela & Ronnie Schöb, 2002. "Optimal Factor Income Taxation in the Presence of Unemployment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 4(3), pages 387-404, July.
  37. Janeba, Eckhard & Schjelderup, Guttorm, 2023. "The global minimum tax raises more revenues than you think, or much less," Journal of International Economics, Elsevier, vol. 145(C).
  38. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
  39. Reichl, Bettina, 1998. "Tax competition for international portfolio capital among emerging markets: An approach considering the substitutability of risky assets," HWWA Discussion Papers 54, Hamburg Institute of International Economics (HWWA).
  40. Daniel Larentiu Stefan & Viorel Craciuneanu, 2014. "Labor's Flexibility - Boost of the Productivity's Growth," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(4), pages 113-116, December.
  41. Koenig, Tobias & Wagener, Andreas, 2013. "Tax structure and government expenditures with tax equity concerns," Journal of Economic Behavior & Organization, Elsevier, vol. 90(C), pages 137-153.
  42. 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.
  43. Ronnie Schöb, 2003. "The Double Dividend Hypothesis of Environmental Taxes: A Survey," CESifo Working Paper Series 946, CESifo.
  44. Devereux, Michael P. & Pearson, Mark, 1995. "European tax harmonisation and production efficiency," European Economic Review, Elsevier, vol. 39(9), pages 1657-1681, December.
  45. Bacchetta, Philippe & Espinosa, Maria Paz, 1995. "Information sharing and tax competition among governments," Journal of International Economics, Elsevier, vol. 39(1-2), pages 103-121, August.
  46. Mr. Geremia Palomba, 2004. "Capital Income Taxation and Economic Growth in Open Economies," IMF Working Papers 2004/091, International Monetary Fund.
  47. Wolfgang Eggert & Bernd Genser, 2001. "Is Tax Harmonization Useful?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 511-527, August.
  48. Thierry Madiès & Jean-Jacques Dethier, 2012. "Fiscal Competition In Developing Countries: A Survey Of The Theoretical And Empirical Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 3(02), pages 1-31.
  49. Gross, Till & Klein, Paul & Makris, Miltiadis, 2020. "Residence- and source-based capital taxation in open economies with infinitely-lived consumers," Journal of International Economics, Elsevier, vol. 127(C).
  50. Koskela Erkki & Schöb Ronnie, 2002. "Why Governments Should Tax Mobile Capital in the Presence of Unemployment," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-22, January.
  51. Lockwood, Ben & Makris, Miltiadis, 2006. "Tax incidence, majority voting and capital market integration," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1007-1025, August.
  52. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
  53. Thierry Warin & André Fourçans, 2006. "Can Tax Competition Lead to a Race to the Bottom in Europe? A Skeptical View," Middlebury College Working Paper Series 0604, Middlebury College, Department of Economics.
  54. Timothy J. Goodspeed, 2012. "The Incidence of Bank Regulations and Taxes on Wages: Evidence from US States," CESifo Working Paper Series 4026, CESifo.
  55. Genser, Bernd & Haufler, Andreas, 1997. "On the optimal tax policy mix when consumers and firms are imperfectly mobile," Discussion Papers, Series II 330, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  56. Assaf Razin & Efraim Sadka, 2011. "Tax Competition and Migration: The Race-to-the-Bottom Hypothesis Revisited," NBER Working Papers 16670, National Bureau of Economic Research, Inc.
  57. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
  58. Razin, Assaf & Yuen, Chi-Wa, 1997. "Income convergence within an economic union: the role of factor mobility and coordination," Journal of Public Economics, Elsevier, vol. 66(2), pages 225-245, November.
  59. Riedl, Arno & van Winden, Frans, 2012. "Input versus output taxation in an experimental international economy," European Economic Review, Elsevier, vol. 56(2), pages 216-232.
  60. Eggert, Wolfgang, 2001. "Capital tax competition with socially wasteful government consumption," European Journal of Political Economy, Elsevier, vol. 17(3), pages 517-529, September.
  61. 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.
  62. Harry Huizinga & Søren Bo Nielsen, "undated". "A Welfare Comparison of International Tax Regimes with Cross-Ownership of Firms," EPRU Working Paper Series 97-14, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  63. Koffie Ben Nassar, 2008. "Corporate Income Tax Competition in the Caribbean," IMF Working Papers 2008/077, International Monetary Fund.
  64. Joel HELLIER, 2021. "Globalization and Inequality in Advanced Economies: A Provisional Assessment," Working Papers 575, ECINEQ, Society for the Study of Economic Inequality.
  65. Hannu Piekkola, 1995. "Capital income taxation, tax criteria, and intergenerational welfare," Journal of Economics, Springer, vol. 62(3), pages 295-322, October.
  66. Jeffrey Carpenter & Stephen Burks & Lorenz Götte, 2006. "Performance Pay and the Erosion of Worker Cooperation: Field experimental evidence," Middlebury College Working Paper Series 0603, Middlebury College, Department of Economics.
  67. Goodspeed, Timothy J., 2002. "Tax competition and tax structure in open federal economies: Evidence from OECD countries with implications for the European Union," European Economic Review, Elsevier, vol. 46(2), pages 357-374, February.
  68. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
  69. Assaf Razin & Chi-Wa Yuen, 1999. "Understanding the “Problem of Economic Development”: The Role of Factor Mobility and International Taxation," Journal of Applied Economics, Taylor & Francis Journals, vol. 2(1), pages 131-167, May.
  70. Niels Johannesen, 2011. "Strategic Line Drawing between Debt and Equity," EPRU Working Paper Series 2011-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  71. George R. Zodrow, 2010. "International Taxation and Company Tax Policy in Small Open Economies," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 6, Edward Elgar Publishing.
  72. Siebert, Horst & Koop, Michael J, 1993. "Institutional Competition versus Centralization: Quo Vadis Europe?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 9(1), pages 15-30, Spring.
  73. Maciej Bukowski & Piotr Lewandowski & Iza Sobiech & Andrzej Zurawski & Jan Gaska & Aleksander Sniegocki, 2011. "Employment in Poland 2010. Integration and Globalization," Books and Reports published by IBS, Instytut Badan Strukturalnych, number zwp2010 edited by Maciej Bukowski, january.
  74. Francesco Mongelli, 1999. "The Effects of the European Economic and Monetary Union (EMU) on National Fiscal Sustainability," Open Economies Review, Springer, vol. 10(1), pages 31-61, February.
  75. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, December.
  76. George R. Zodrow, 2019. "Capital Mobility and Capital Tax Competition," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 18, pages 543-570, World Scientific Publishing Co. Pte. Ltd..
  77. Lahiri, Sajal & Raimondos-Moller, Pascalis, 1998. "Public good provision and the welfare effects of indirect tax harmonisation," Journal of Public Economics, Elsevier, vol. 67(2), pages 253-267, February.
  78. F. Van der Ploeg, 1992. "Coordinación de políticas macroeconómicas en las diferentes etapas de la integración económica y monetaria en Europa," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 24(03), pages 240-286.
  79. Assaf Razin & Chi-Wa Yuen, 1999. "Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 61-78, February.
  80. Wolfgang Eggert & Martin Kolmar, "undated". "Information Sharing, Multiple Nash Equilibria, and Asymmetric Capital-Tax Competition," EPRU Working Paper Series 02-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  81. Mendoza, Enrique G & Tesar, Linda L, 1998. "The International Ramifications of Tax Reforms: Supply-Side Economics in a Global Economy," American Economic Review, American Economic Association, vol. 88(1), pages 226-245, March.
  82. Roger H. Gordon & Jeffrey K. MacKie-Mason & R. Glenn Hubbard, 1995. "The Importance of Income Shifting to the Design and Analysis of Tax Policy," NBER Chapters, in: Taxing Multinational Corporations, pages 29-38, National Bureau of Economic Research, Inc.
  83. Lejour, Arjan M. & Verbon, Harrie A. A., 1998. "Source-based versus residence-based capital income taxes in a dynamic model," European Journal of Political Economy, Elsevier, vol. 14(3), pages 529-541, August.
  84. Wolfgang Eggert & Martin Kolmar, 2004. "The Taxation of Financial Capital under Asymmetric Information and the Tax‐competition Paradox," Scandinavian Journal of Economics, Wiley Blackwell, vol. 106(1), pages 83-106, March.
  85. Lenka Janíčková, 2012. "Tax Harmonization - the Possible Way out of the Crisis? [Daňová harmonizace - možná cesta z krize?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 64-81.
  86. Torben Dall Schmidt, 2001. "Direct Investment, Economic Integration and the Welfare State: The Case of European Integration," ERSA conference papers ersa01p61, European Regional Science Association.
  87. Siebert, Horst, 2000. "The paradigm of locational competition," Kiel Discussion Papers 367, Kiel Institute for the World Economy (IfW Kiel).
  88. Liontos, George & Philippopoulos, Apostolis, 2023. "Who benefits from international fiscal cooperation? The role of cross-country asymmetries," The Journal of Economic Asymmetries, Elsevier, vol. 27(C).
  89. Signe Krogstrup, 2002. "What do Theories of Tax Competition Predict for Capital Taxes in EU Countries? A Review of the Tax Competition Literature," IHEID Working Papers 05-2002, Economics Section, The Graduate Institute of International Studies.
  90. von Schwerin, Axel & Buettner, Thiess, 2016. "Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution," VfS Annual Conference 2016 (Augsburg): Demographic Change 145642, Verein für Socialpolitik / German Economic Association.
  91. Andre Fourcans & Thierry Warin, 2010. "Tax competition and information sharing in Europe: a signalling game," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 2(1/2), pages 76-86.
  92. Kenneth G. Stewart & Michael C. Webb, 2003. "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers 0301, Department of Economics, University of Victoria.
  93. Crivelli, Ernesto & Volpe Martincus, Christian, 2007. "Horizontal and Vertical Tax Externalities in a Multicountry World," Bonn Econ Discussion Papers 8/2007, University of Bonn, Bonn Graduate School of Economics (BGSE).
  94. Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
  95. George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
  96. Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  97. Mintz, Jack M., 2000. "Taxation of Investment and Finance in an International Setting: Implications for Tax Competition," CoFE Discussion Papers 00/33, University of Konstanz, Center of Finance and Econometrics (CoFE).
  98. Wang, Xuejun, 2004. "Tax evasion, tax competition and gains from nondiscrimination with equilibrium mixed strategies," Economics Letters, Elsevier, vol. 83(3), pages 377-381, June.
  99. Gordon Roger Hall & Gaspar Vitor, 2001. "Home Bias in Portfolios and Taxation of Asset Income," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 1(1), pages 1-30, September.
  100. Bo Sandemann Rasmussen, "undated". "Partial vs. Global Coordination of Capital Income Tax Policies," Economics Working Papers 2001-3, Department of Economics and Business Economics, Aarhus University.
  101. Veronika Sobotková, 2012. "Revisiting the debate on harmful tax competition in the European Union," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 343-350.
  102. Rachel Griffith, 1996. "A note on the taxation of capital income in the Czech Republic and Poland," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 91-103, August.
  103. Andrea Feher & Bogdan Virgil Condea & Daniela Harangus, 2019. "Impact of Harmonization on the Implicit Tax Rate of Consumption," Prague Economic Papers, Prague University of Economics and Business, vol. 2019(4), pages 449-464.
  104. Fuest, Clemens & Huber, Bernd, 2001. "Why is there so little tax coordination? The role of majority voting and international tax evasion," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 299-317, April.
  105. Lorz, Oliver, 1998. "Capital mobility, tax competition, and lobbying for redistributive capital taxation," European Journal of Political Economy, Elsevier, vol. 14(2), pages 265-279, May.
  106. Gordon, Roger H. & Bo Nielsen, Soren, 1997. "Tax evasion in an open economy:: Value-added vs. income taxation," Journal of Public Economics, Elsevier, vol. 66(2), pages 173-197, November.
  107. Charles E. McLure, Jr., 1992. "The Political Economy of Tax Reforms and Their Implications for Interdependence: United States," NBER Chapters, in: The Political Economy of Tax Reform, pages 97-116, National Bureau of Economic Research, Inc.
  108. Wagner, W.B., 2002. "Risk sharing under incentive constraints," Other publications TiSEM 1bd8e44d-62a5-4cf7-96b2-f, Tilburg University, School of Economics and Management.
  109. Troeger, Vera, 2012. "De Facto Capital Mobility, Equality, and Tax Policy in Open Economies," CAGE Online Working Paper Series 84, Competitive Advantage in the Global Economy (CAGE).
  110. Roger Gordon, 1992. "Fiscal Policy during the Transition in Eastern Europe," CESifo Working Paper Series 23, CESifo.
  111. Thushyanthan Baskaran, 2010. "On the link between fiscal decentralization and public debt in OECD countries," Public Choice, Springer, vol. 145(3), pages 351-378, December.
  112. Kollintzas, T. & Philippopoulos, A. & Vasillatos, V., 1999. "Is Tax Policy Coordination Necessary?," Athens University of Economics and Business 110, Athens University of Economics and Business, Department of International and European Economic Studies.
  113. Assoc. Prof. Flavia Barna Ph.D & Assist. Petru-Ovidiu Mura Ph.D Student, 2010. "Tax Competition Versus Tax Coordination In The European Union," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15S), pages 39-46, November.
  114. Wolfgang Eggert & Martin Kolmar, 2002. "Residence-Based Capital Taxation in a Small Open Economy: Why Information is Voluntarily Exchanged and Why it is Not," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 465-482, August.
  115. Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-61.
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  117. Stefan Homburg, 2001. "German Tax Reform 2000. Description and Appraisal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 504-513, August.
  118. Joël Hellier, 2018. "Globalization, income tax structure and the redistribution–progressivity tradeoff," Working Papers 464, ECINEQ, Society for the Study of Economic Inequality.
  119. Hannes Winner, 2005. "Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 667-687, September.
  120. Günther Schulze & Karl-Josef Koch, 1994. "Tax competition in a Bertrand model," Journal of Economics, Springer, vol. 59(2), pages 193-215, June.
  121. Reichl, Bettina, 1998. "Tax Competition For International Portfolio Capital Among Emerging Markets: An Approach Considering the Substitutability of Risky Assets," Discussion Paper Series 26312, Hamburg Institute of International Economics.
  122. van Ypersele, T.P.M.C., 1998. "Coordination of Capital Taxation Among a Large Number of Asymmetric Countries," Discussion Paper 1998-137, Tilburg University, Center for Economic Research.
  123. Kersten Kellermann, 2004. "Grenzen der Äquivalenzbesteuerung im Systemwettbewerb," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 543-568, December.
  124. Daniel STEFAN, 2012. "European Competitiveness in the Context of Globalization," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(4), pages 39-44, November.
  125. Athiphat Muthitacharoen & George R. Zodrow, 2008. "The Efficiency Costs of Local Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0815, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  126. Michal Sosnowski, 2015. "Tax competition and the relocation process," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 14(1), pages 33-45, March.
  127. Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
  128. Streif, Frank, 2015. "Tax competition in Europe: Europe in competition with other world regions?," ZEW Discussion Papers 15-082, ZEW - Leibniz Centre for European Economic Research.
  129. Braid, Ralph M., 2005. "Tax competition, tax exporting and higher-government choice of tax instruments for local governments," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1789-1821, September.
  130. Luigi, Bernardi, 2003. "Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms," MPRA Paper 18041, University Library of Munich, Germany.
  131. Gérard, Marcel, 1999. "L’imposition des revenus de l’investissement en Europe, une hétérogénéité coûteuse," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 401-426, mars-juin.
  132. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
  133. Buettner, Thiess & von Schwerin, Axel, 2016. "Yardstick competition and partial coordination: Exploring the empirical distribution of local business tax rates," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 178-201.
  134. Peter Birch Sørensen, 2011. "Measuring the Deadweight Loss from Taxation in a Small Open Economy. A general method with an application to Sweden," EPRU Working Paper Series 2011-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  135. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
  136. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
  137. Till Gross, 2013. "Dynamic Optimal Taxation in Open Economies," Carleton Economic Papers 13-06, Carleton University, Department of Economics.
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