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Citations for "Capital income and profit taxation with foreign ownership of firms"

by Huizinga, H.P. & Nielsen, S.B.

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  1. Fuest, Clemens, 2005. "Economic integration and tax policy with endogenous foreign firm ownership," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1823-1840, September.
  2. Sylvester C.W. Eijffinger & Wolf Wagner, . "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.
  3. Sascha O. Becker & Peter Egger & Valeria Merlo, 2009. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," CESifo Working Paper Series 2517, CESifo Group Munich.
  4. Olsen, Trond E. & Osmundsen, Petter, 2010. "Multinationals, tax competition and outside options," Discussion Papers 2010/13, Department of Business and Management Science, Norwegian School of Economics.
  5. Keen, M. & Marchand, M., . "Fiscal competition and the pattern of public spending," CORE Discussion Papers RP -1284, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  6. Huizinga, H.P. & Nielsen, S.B., 1997. "Privatization, public investment and capital income taxation," Discussion Paper 1997-09, Tilburg University, Center for Economic Research.
  7. Wolfgang Eggert & Bernd Genser, 2000. "Is tax harmonization useful?," CoFE Discussion Paper 00-23, Center of Finance and Econometrics, University of Konstanz.
  8. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer, vol. 13(2), pages 269-294, May.
  9. Wildasin, David E., 2003. "Fiscal competition in space and time," Journal of Public Economics, Elsevier, vol. 87(11), pages 2571-2588, October.
  10. 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.
  11. Johannes Becker & Clemens Fuest, 2010. "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer, vol. 17(3), pages 217-235, June.
  12. Eggert, Wolfgang & Goerke, Laszlo, 2003. "Fiscal Policy, Economic Integration and Unemployment," IZA Discussion Papers 937, Institute for the Study of Labor (IZA).
  13. Hannu Piekkola, 1995. "Capital income taxation, tax criteria, and intergenerational welfare," Journal of Economics, Springer, vol. 62(3), pages 295-322, October.
  14. Signe Krogstrup, 2004. "Increasing Returns in a Standard Tax Competition Model," IHEID Working Papers 02-2004, Economics Section, The Graduate Institute of International Studies.
  15. Zodrow, George R., 2010. "Capital Mobility And Capital Tax Competition," National Tax Journal, National Tax Association, vol. 63(4), pages 865-901, December.
  16. Haufler, Andreas & Schulte, Christian, 2007. "Merger Policy and Tax Competition," Discussion Papers in Economics 2074, University of Munich, Department of Economics.
  17. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo Group Munich.
  18. Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 185, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  19. Johannes Becker & Clemens Fuest, 2007. "Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment," CESifo Working Paper Series 2126, CESifo Group Munich.
  20. Harry Huizinga & Søren Bo Nielsen, . "The Political Economy of Capital Income and Profit Taxation in a Small Open Economy," EPRU Working Paper Series 97-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  21. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
  22. Clemens Fuest & Bernd Huber, 2002. "Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms," International Tax and Public Finance, Springer, vol. 9(5), pages 567-589, September.
  23. Enrique G. Mendoza & Linda L. Tesar, 2003. "Winners and Losers of Tax Competition in the European Union," NBER Working Papers 10051, National Bureau of Economic Research, Inc.
  24. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
  25. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo Group Munich.
  26. Vivek Dehejia & Alfons Weichenrieder, 2000. "Tariff Jumping Foreign Investment and Capital Taxation," CESifo Working Paper Series 260, CESifo Group Munich.
  27. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
  28. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer, vol. 10(6), pages 651-71, November.
  29. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2002. "Why Corporate Taxes May Rise: The Case of Trade Liberalization and Foreign Ownership," CEPR Discussion Papers 3383, C.E.P.R. Discussion Papers.
  30. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August.
  31. Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation.
  32. Eichner, Thomas & Runkel, Marco, 2009. "Corporate income taxation of multinationals and unemployment," Regional Science and Urban Economics, Elsevier, vol. 39(5), pages 610-620, September.
  33. Emmanuelle Taugourdeau, 2002. "Imperfect Competition and Fiscal Policy Transmission in a Two-Country Economy," Open Economies Review, Springer, vol. 13(1), pages 47-71, January.
  34. Andreas Haufler & Christian Schulte, 2011. "Merger policy and tax competition: the role of foreign firm ownership," International Tax and Public Finance, Springer, vol. 18(2), pages 121-145, April.
  35. Lockwood, Ben & Makris, Miltiadis, 2004. "Tax Incidence, Majority Voting And Capital Market Integration," The Warwick Economics Research Paper Series (TWERPS) 712, University of Warwick, Department of Economics.
  36. Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 9-61.
  37. Lai, Yu-Bong, 2010. "The political economy of capital market integration and tax competition," European Journal of Political Economy, Elsevier, vol. 26(4), pages 475-487, December.
  38. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo Group Munich.
  39. Koskela, Erkki & Schöb, Ronnie, 2001. "Optimal Factor Income Taxation in the Presence of Unemployment," Discussion Papers 758, The Research Institute of the Finnish Economy.
  40. Wolf Wagner & Sylvester Eijffinger, 2008. "Efficiency of capital taxation in an open economy: tax competition versus tax exportation," International Tax and Public Finance, Springer, vol. 15(6), pages 637-646, December.
  41. Konrad, K.A. & Lommerud, K.E., 2001. "Foreign Direct Investment, Intra-firm Trade and Ownership Structure," Norway; Department of Economics, University of Bergen 219, Department of Economics, University of Bergen.
  42. 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.
  43. Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
  44. Erkki Koskela & Ronnie Schöb, 2002. "Optimal Capital Taxation in Economies with Unionised and Competitive Labour Markets," CESifo Working Paper Series 819, CESifo Group Munich.
  45. Andreas Haufler & Søren Bo Nielsen, . "Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation," EPRU Working Paper Series 96-16, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  46. John Burbidge & Katherine Cuff & John Leach, 2005. "Tax Competition with Heterogeneous Firms," Working Papers 05001, University of Waterloo, Department of Economics, revised Jan 2005.
  47. Sorensen, Peter Birch, 2004. "International tax coordination: regionalism versus globalism," Journal of Public Economics, Elsevier, vol. 88(6), pages 1187-1214, June.
  48. McAusland, Carol, 2003. "Harmonizing Emissions Policy in Symmetric Countries: Improve the Environment, Improve Welfare?," University of California at Santa Barbara, Economics Working Paper Series qt4cj0392t, Department of Economics, UC Santa Barbara.
  49. Makris, Miltiadis, 2006. "Capital tax competition under a common currency," Journal of Urban Economics, Elsevier, vol. 59(1), pages 54-74, January.
  50. Trond Olsen & Petter Osmundsen, 2000. "Strategic Tax Competition; Implications of National Ownership," CESifo Working Paper Series 281, CESifo Group Munich.
  51. Wolfgang Eggert & Peter Birch Sørensen, 2007. "The Effects of Tax Competition when Politicians Create Rents to Buy Political Support," EPRU Working Paper Series 07-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  52. Wolfram Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," International Tax and Public Finance, Springer, vol. 8(3), pages 245-262, May.
  53. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer, vol. 23(1), pages 59-89, February.
  54. Michael Keen & David E. Wildasin, 2000. "Pareto Efficiency in International Taxation," CESifo Working Paper Series 371, CESifo Group Munich.
  55. Wolf Wagner, 2007. "International Risk Sharing and Government Moral Hazard," Open Economies Review, Springer, vol. 18(5), pages 577-598, November.
  56. Clemens Fuest & Bernd Huber, . "Tax Coordination and Unemployment," EPRU Working Paper Series 97-26, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  57. Mishra, Anil V. & Ratti, Ronald A., 2014. "Taxation of domestic dividend income and foreign investment holdings," International Review of Economics & Finance, Elsevier, vol. 31(C), pages 218-231.
  58. Becker, Johannes & Riedel, Nadine, 2013. "Multinational firms mitigate tax competition," Economics Letters, Elsevier, vol. 118(2), pages 404-406.
  59. Kalamov, Zarko Y., 2013. "Risk sharing and the efficiency of public good provision under tax competition," Regional Science and Urban Economics, Elsevier, vol. 43(4), pages 676-683.
  60. Haaparanta, Pertti & Piekkola, Hannu, 2001. "Taxation and Entrepreneurship," Discussion Papers 766, The Research Institute of the Finnish Economy.
  61. Hylke Vandenbussche & Chang Tan, 2005. "The Taxation of Multinationals: Firm Level Evidence for Belgium," LICOS Discussion Papers 16005, LICOS - Centre for Institutions and Economic Performance, KU Leuven.
  62. Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, ULB -- Universite Libre de Bruxelles.
  63. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo Group Munich.
  64. 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.
  65. 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.
  66. Sven Wehke, 2008. "Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 33-62, March.
  67. Hans-Günter Krüsselberg, 2005. "Milton Friedman und der Wissenschaftliche Beirat für Familienfragen Elternkompetenz und Anteilscheine am Schulbudget – Gedanken über Reformpotenziale," Marburg Working Papers on Economics 200506, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  68. Martin D. Dietz & Christian Keuschnigg, 2005. "A Growth Oriented Dual Income Tax," CESifo Working Paper Series 1513, CESifo Group Munich.
  69. Haufler, Andreas & Wooton, Ian, 1999. "Country size and tax competition for foreign direct investment," Journal of Public Economics, Elsevier, vol. 71(1), pages 121-139, January.
  70. Assaf Razin & Efraim Sadka & Chi-Wa Yuen, 1997. "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation," NBER Working Papers 6339, National Bureau of Economic Research, Inc.
  71. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo Group Munich.
  72. Becker, Sascha O. & Egger, Peter H. & Merlo, Valeria, 2012. "How low business tax rates attract MNE activity: Municipality-level evidence from Germany," Journal of Public Economics, Elsevier, vol. 96(9-10), pages 698-711.
  73. Andreas Haufler, 1996. "Optimal factor and commodity taxation in a small open economy," International Tax and Public Finance, Springer, vol. 3(4), pages 523-527, October.
  74. Schwarz, Peter, 2009. "Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive," International Review of Law and Economics, Elsevier, vol. 29(2), pages 97-105, June.
  75. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, July.
  76. Wagner, W.B., 2007. "International risk sharing and government moral hazard," Open Access publications from Tilburg University urn:nbn:nl:ui:12-193952, Tilburg University.
  77. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo Group Munich.
  78. Wagener, Andreas, 1999. "Double Bertrand tax competition: a fiscal game with governments acting as middlemen," ZEW Discussion Papers 99-52, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  79. Enrique G. Mendoza & Linda L. Tesar, 2003. "A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility," NBER Working Papers 9746, National Bureau of Economic Research, Inc.
  80. Manmohan S. Kumar & Dennis P. Quinn, 2012. "Globalization and Corporate Taxation," IMF Working Papers 12/252, International Monetary Fund.
  81. Richter, Wolfram F. & Schneider, Kerstin, 2003. "Energy taxation: Reasons for discriminating in favor of the production sector," European Economic Review, Elsevier, vol. 47(3), pages 461-476, June.
  82. Koethenbuerger, Marko & Lockwood, Ben, 2010. "Does tax competition really promote growth?," Journal of Economic Dynamics and Control, Elsevier, vol. 34(2), pages 191-206, February.
  83. Gilbert, John, 2000. "Raw Materials, Processing Incentives And Foreign Ownership," 2000 Annual meeting, July 30-August 2, Tampa, FL 21866, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  84. Kersten Kellermann, 2008. "Should mobile capital pay for public infrastructure investment?," Empirica, Springer, vol. 35(2), pages 129-143, April.
  85. Johannes Becker & Clemens Fuest, 2010. "Internationalization and business tax revenue—evidence from Germany," International Tax and Public Finance, Springer, vol. 17(2), pages 174-192, April.
  86. Johannes Becker & Clemens Fuest, 2009. "Optimal tax policy when firms are internationallly mobile," Working Papers 0907, Oxford University Centre for Business Taxation.
  87. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 250, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  88. Wolfram F. Richter, 2007. "Taxing Human Capital Efficiently – The Double Dividend of Taxing Nonqualified Labour More Heavily Than Qualified Labour," Ruhr Economic Papers 0012, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
  89. AMERIGHI, Oscar, . "Transfer pricing and enforcement policy in oligopolistic markets," CORE Discussion Papers RP -2203, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  90. Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March.
  91. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157 National Bureau of Economic Research, Inc.
  92. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo Group Munich.
  93. Johannes Becker & May Elsayyad & Clemens Fuest, 2012. "Auswirkungen der Globalisierung auf die Struktur der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 4-18, 02.
  94. Eggert, Wolfgang & Sørensen, Peter Birch, 2008. "The effects of tax competition when politicians create rents to buy political support," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1142-1163, June.
  95. Akira Yakita, 2014. "Effects of capital taxation on economies with different demographic changes: short term versus long term," Journal of Population Economics, Springer, vol. 27(1), pages 257-273, January.
  96. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 264, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  97. Fuest, Clemens & Huber, Bernd, 2006. "Can regional policy in a federation improve economic efficiency?," Journal of Public Economics, Elsevier, vol. 90(3), pages 499-511, February.
  98. Mutascu, Mihai, 2012. "Influence of clime conditions on tax revenues," MPRA Paper 40324, University Library of Munich, Germany.
  99. Kangoh Lee, 2012. "Why is mobile capital taxed?," Journal of Economics, Springer, vol. 107(2), pages 157-181, October.
  100. Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006. "Who benefits from tax competition in the European Union?," CPB Document 125, CPB Netherlands Bureau for Economic Policy Analysis.
  101. Fuest, Clemens & Huber, Bernd, 2001. "Labor and capital income taxation, fiscal competition, and the distribution of wealth," Journal of Public Economics, Elsevier, vol. 79(1), pages 71-91, January.
  102. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2004. "Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue," CEPR Discussion Papers 4312, C.E.P.R. Discussion Papers.
  103. 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.
  104. Lars P Feld, 2004. "On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy," Marburg Working Papers on Economics 200425, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).