Advanced Search
MyIDEAS: Login

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

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

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as in new window
  1. Kangoh Lee, 2012. "Why is mobile capital taxed?," Journal of Economics, Springer, Springer, vol. 107(2), pages 157-181, October.
  2. Eijffinger, S.C.W. & Wagner, W.B., 2008. "Efficiency of capital taxation in an open economy: Tax competition versus tax exportation," Open Access publications from Tilburg University, Tilburg University urn:nbn:nl:ui:12-3125166, Tilburg University.
  3. Haufler, Andreas, 1996. "Optimal Factor and Commodity Taxation in a Small Open Economy," Munich Reprints in Economics, University of Munich, Department of Economics 20393, University of Munich, Department of Economics.
  4. Haufler, Andreas & Wooton, Ian, 1999. "Country size and tax competition for foreign direct investment," Munich Reprints in Economics, University of Munich, Department of Economics 20408, University of Munich, Department of Economics.
  5. Eichner, Thomas & Runkel, Marco, 2009. "Corporate income taxation of multinationals and unemployment," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 39(5), pages 610-620, September.
  6. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers, Oxford University Centre for Business Taxation 1010, Oxford University Centre for Business Taxation.
  7. Haufler, Andreas & Nielsen, Søren Bo, 1997. "Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation," Munich Reprints in Economics, University of Munich, Department of Economics 20405, University of Munich, Department of Economics.
  8. Huizinga, Harry & Nielsen, Soren Bo, 2001. "Privatization, public investment, and capital income taxation," Journal of Public Economics, Elsevier, Elsevier, vol. 82(3), pages 399-414, December.
  9. Olsen, T.E. & Osmundsen, P., 1998. "Strategic Tax Competition; Implications of National Ownership," Papers, Norwegian School of Economics and Business Administration- 11/98, Norwegian School of Economics and Business Administration-.
  10. Johannes Becker & May Elsayyad & Clemens Fuest, 2012. "Auswirkungen der Globalisierung auf die Struktur der Besteuerung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, Verein für Socialpolitik, vol. 13(1-2), pages 4-18, 02.
  11. Leon Bettendorf & Joeri Gorter & Albert van der Horst, 2006. "Who benefits from tax competition in the European Union?," CPB Document, CPB Netherlands Bureau for Economic Policy Analysis 125, CPB Netherlands Bureau for Economic Policy Analysis.
  12. Huizinga, H.P. & Nielsen, S.B., 1996. "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," Discussion Paper, Tilburg University, Center for Economic Research 1996-104, Tilburg University, Center for Economic Research.
  13. Huizinga, Harry & Nielsen, Søren Bo, 2008. "Must losing taxes on saving be harmful?," Journal of Public Economics, Elsevier, Elsevier, vol. 92(5-6), pages 1183-1192, June.
  14. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, Elsevier, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier.
  15. Mishra, Anil V & Ratti, Ronald A, 2013. "Taxation of Domestic Dividend Income and Foreign Investment Holdings," MPRA Paper 50601, University Library of Munich, Germany.
  16. Vivek Dehejia & Alfons Weichenrieder, 2000. "Tariff Jumping Foreign Investment and Capital Taxation," CESifo Working Paper Series 260, CESifo Group Munich.
  17. Fuest, Clemens & Huber, Bernd, 2001. "Labor and capital income taxation, fiscal competition, and the distribution of wealth," Journal of Public Economics, Elsevier, Elsevier, vol. 79(1), pages 71-91, January.
  18. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo Group Munich.
  19. Lars P Feld, 2004. "On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy," Marburg Working Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung) 200425, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  20. Wagner, W.B., 2007. "International risk sharing and government moral hazard," Open Access publications from Tilburg University, Tilburg University urn:nbn:nl:ui:12-193952, Tilburg University.
  21. Lai, Yu-Bong, 2010. "The political economy of capital market integration and tax competition," European Journal of Political Economy, Elsevier, Elsevier, vol. 26(4), pages 475-487, December.
  22. Razin, A. & Sadka, E. & Yuen, C.W., 1997. "Quantitative Implications of the Home Bias: Foreign Underinvestment, Domestic Oversaving and Corrective Taxation," Papers, Tel Aviv 33-97, Tel Aviv.
  23. Richter, Wolfram F. & Schneider, Kerstin, 2003. "Energy taxation: Reasons for discriminating in favor of the production sector," European Economic Review, Elsevier, Elsevier, vol. 47(3), pages 461-476, June.
  24. Huizinga, H.P. & Nielsen, S.B., 1996. "The Political Economy of Capital Income and Profit Taxation in a Small Open Economy," Discussion Paper, Tilburg University, Center for Economic Research 1996-106, Tilburg University, Center for Economic Research.
  25. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 250, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  26. AMERIGHI, Oscar, 2004. "Transfer pricing and enforcement policy in oligopolistic markets," CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) 2004069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  27. Wagener, Andreas, 1999. "Double Bertrand tax competition: a fiscal game with governments acting as middlemen," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 99-52, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  28. 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, Elsevier, vol. 29(2), pages 97-105, June.
  29. Hannu Piekkola, 1995. "Capital income taxation, tax criteria, and intergenerational welfare," Journal of Economics, Springer, Springer, vol. 62(3), pages 295-322, October.
  30. Emmanuelle Taugourdeau, 2002. "Imperfect Competition and Fiscal Policy Transmission in a Two-Country Economy," Open Economies Review, Springer, Springer, vol. 13(1), pages 47-71, January.
  31. Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo Group Munich.
  32. John Burbidge & Katherine Cuff & John Leach, 2005. "Tax Competition with Heterogeneous Firms," Working Papers 05001, University of Waterloo, Department of Economics, revised Jan 2005.
  33. Erkki Koskela & Ronnie Schöb, 2002. "Optimal Capital Taxation in Economies with Unionised and Competitive Labour Markets," CESifo Working Paper Series 819, CESifo Group Munich.
  34. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 264, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  35. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer, Springer, vol. 13(2), pages 269-294, May.
  36. Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, American Economic Association, vol. 94(1), pages 259-275, March.
  37. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers, Max Planck Institute for Tax Law and Public Finance international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
  38. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo Group Munich.
  39. James R. Hines, Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Working Papers 14664, National Bureau of Economic Research, Inc.
  40. Marcel Gérard & Joann Martens Weiner, 2006. "Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale," Économie et Prévision, Programme National Persée, Programme National Persée, vol. 173(2), pages 65-77.
  41. 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, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung) 200506, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  42. Makris, Miltiadis, 2006. "Capital tax competition under a common currency," Journal of Urban Economics, Elsevier, vol. 59(1), pages 54-74, January.
  43. Johannes Becker & Clemens Fuest, 2009. "Optimal tax policy when firms are internationallly mobile," Working Papers, Oxford University Centre for Business Taxation 0907, Oxford University Centre for Business Taxation.
  44. Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  45. Becker, Sascha & Egger, Peter H & Merlo, Valeria, 2008. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," Stirling Economics Discussion Papers, University of Stirling, Division of Economics 2008-30, University of Stirling, Division of Economics.
  46. Keen, Michael & Marchand, Maurice, 1997. "Fiscal competition and the pattern of public spending," Journal of Public Economics, Elsevier, Elsevier, vol. 66(1), pages 33-53, October.
  47. Andreas Haufler & Christian Schulte, 2007. "Merger Policy and Tax Competition," CESifo Working Paper Series 2157, CESifo Group Munich.
  48. Zodrow, George R., 2010. "Capital Mobility And Capital Tax Competition," National Tax Journal, National Tax Association, vol. 63(4), pages 865-901, December.
  49. Signe Krogstrup, 2004. "Increasing Returns in a Standard Tax Competition Model," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies 02-2004, Economics Section, The Graduate Institute of International Studies.
  50. Lockwood, Ben & Makris, Miltiadis, 2006. "Tax incidence, majority voting and capital market integration," Journal of Public Economics, Elsevier, Elsevier, vol. 90(6-7), pages 1007-1025, August.
  51. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer, Springer, vol. 10(6), pages 651-71, November.
  52. 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, C.E.P.R. Discussion Papers 4312, C.E.P.R. Discussion Papers.
  53. Akira Yakita, 2014. "Effects of capital taxation on economies with different demographic changes: short term versus long term," Journal of Population Economics, Springer, Springer, vol. 27(1), pages 257-273, January.
  54. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo Group Munich.
  55. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo Group Munich.
  56. Olsen, Trond E. & Osmundsen, Petter, 2010. "Multinationals, tax competition and outside options," Discussion Papers, Department of Business and Management Science, Norwegian School of Economics 2010/13, Department of Business and Management Science, Norwegian School of Economics.
  57. Fuest, Clemens & Huber, Bernd, 2006. "Can regional policy in a federation improve economic efficiency?," Journal of Public Economics, Elsevier, Elsevier, vol. 90(3), pages 499-511, February.
  58. Koskela, Erkki & Schöb, Ronnie, 2001. "Optimal Factor Income Taxation in the Presence of Unemployment," Discussion Papers, The Research Institute of the Finnish Economy 758, The Research Institute of the Finnish Economy.
  59. Enrique G. Mendoza & Linda L. Tesar, 2004. "Winners and Losers of Tax Competition in the European Union," Working Papers, Research Seminar in International Economics, University of Michigan 508, Research Seminar in International Economics, University of Michigan.
  60. Wolfgang Eggert & Peter Birch Sørensen, 2007. "The Effects of Tax Competition when Politicians Create Rents to Buy Political Support," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 07-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  61. Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB, ULB -- Universite Libre de Bruxelles 08-033.RS, ULB -- Universite Libre de Bruxelles.
  62. 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, C.E.P.R. Discussion Papers 3383, C.E.P.R. Discussion Papers.
  63. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 29, Directorate General Taxation and Customs Union, European Commission.
  64. Wolfgang Eggert & Laszlo Goerke, 2003. "Fiscal Policy, Economic Integration and Unemployment," CESifo Working Paper Series 1102, CESifo Group Munich.
  65. Richter, Wolfram F., 2006. "Taxing Human Capital Efficiently: The Double Dividend of Taxing Non-Qualified Labour More Heavily Than Qualified Labour," IZA Discussion Papers 2328, Institute for the Study of Labor (IZA).
  66. Eijffinger, Sylvester C W & Wagner, Wolf, 2001. "Taxation if Capital is Not Perfectly Mobile: Tax Competition versus Tax Exportation," CEPR Discussion Papers, C.E.P.R. Discussion Papers 3084, C.E.P.R. Discussion Papers.
  67. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  68. David E. Wildasin, 2000. "Fiscal Competition in Space and Time," CESifo Working Paper Series 370, CESifo Group Munich.
  69. 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.
  70. Gilbert, John, 2000. "Raw Materials, Processing Incentives And Foreign Ownership," 2000 Annual meeting, July 30-August 2, Tampa, FL, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association) 21866, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  71. Wolf Wagner, 2007. "International Risk Sharing and Government Moral Hazard," Open Economies Review, Springer, Springer, vol. 18(5), pages 577-598, November.
  72. Johannes Becker & Clemens Fuest, 2010. "Internationalization and business tax revenue—evidence from Germany," International Tax and Public Finance, Springer, Springer, vol. 17(2), pages 174-192, April.
  73. Lockwood, B., 2000. "Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics 567, University of Warwick, Department of Economics.
  74. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo Group Munich.
  75. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer, Springer, vol. 14(2), pages 191-221, April.
  76. Wolfgang Eggert & Bernd Genser, 2001. "Is Tax Harmonization Useful?," International Tax and Public Finance, Springer, Springer, vol. 8(4), pages 511-527, August.
  77. Clemens Fuest & Bernd Huber, 1999. "Tax Coordination and Unemployment," International Tax and Public Finance, Springer, Springer, vol. 6(1), pages 7-26, February.
  78. Huizinga, Harry & Nicodeme, Gaetan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers, C.E.P.R. Discussion Papers 3952, C.E.P.R. Discussion Papers.
  79. Johannes Becker & Clemens Fuest, 2008. "Tax Competition – Greenfield Investment versus Mergers and Acquisitions," CESifo Working Paper Series 2247, CESifo Group Munich.
  80. Michael Keen & David E. Wildasin, 2000. "Pareto Efficiency in International Taxation," CESifo Working Paper Series 371, CESifo Group Munich.
  81. Konrad, Kai A. & Erik Lommerud, Kjell, 2001. "Foreign direct investment, intra-firm trade and ownership structure," European Economic Review, Elsevier, Elsevier, vol. 45(3), pages 475-494, March.
  82. Johannes Becker & Clemens Fuest, 2010. "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer, Springer, vol. 17(3), pages 217-235, June.
  83. Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers, Oxford University Centre for Business Taxation 0824, Oxford University Centre for Business Taxation.
  84. Kersten Kellermann, 2008. "Should mobile capital pay for public infrastructure investment?," Empirica, Springer, Springer, vol. 35(2), pages 129-143, April.
  85. Clemens Fuest & Bernd Huber, 2002. "Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms," International Tax and Public Finance, Springer, Springer, vol. 9(5), pages 567-589, September.
  86. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo Group Munich.
  87. Fuest, Clemens, 2005. "Economic integration and tax policy with endogenous foreign firm ownership," Journal of Public Economics, Elsevier, Elsevier, vol. 89(9-10), pages 1823-1840, September.
  88. Eggert, Wolfgang & Sørensen, Peter Birch, 2008. "The effects of tax competition when politicians create rents to buy political support," Journal of Public Economics, Elsevier, Elsevier, vol. 92(5-6), pages 1142-1163, June.
  89. Johannes Becker & Nadine Riedel, 2012. "Multinational Firms Mitigate Tax Competition," Working Papers, Oxford University Centre for Business Taxation 1224, Oxford University Centre for Business Taxation.
  90. Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 9-61.
  91. Manmohan S. Kumar & Dennis P. Quinn, 2012. "Globalization and Corporate Taxation," IMF Working Papers 12/252, International Monetary Fund.
  92. Haaparanta, Pertti & Piekkola, Hannu, 2001. "Taxation and Entrepreneurship," Discussion Papers, The Research Institute of the Finnish Economy 766, The Research Institute of the Finnish Economy.
  93. Mutascu, Mihai, 2012. "Influence of clime conditions on tax revenues," MPRA Paper 40324, University Library of Munich, Germany.
  94. Sven Wehke, 2008. "Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, vol. 64(1), pages 33-62, March.
  95. Enrique G. Mendoza & Linda L. Tesar, 2003. "A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility," Working Papers, Research Seminar in International Economics, University of Michigan 507, Research Seminar in International Economics, University of Michigan.
  96. Benjamin Lockwood & Marko Köthenbürger, 2007. "Does Tax Competition Really Promote Growth?," CESifo Working Paper Series 2102, CESifo Group Munich.
  97. 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, Elsevier, vol. 14(3), pages 529-541, August.
  98. Haufler, Andreas & Schulte, Christian, 2011. "Merger policy and tax competition: The role of foreign firm ownership," Munich Reprints in Economics, University of Munich, Department of Economics 20413, University of Munich, Department of Economics.
  99. 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.
  100. 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, Elsevier, vol. 96(9-10), pages 698-711.
  101. Kalamov, Zarko Y., 2013. "Risk sharing and the efficiency of public good provision under tax competition," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 43(4), pages 676-683.
  102. Hylke Vandenbussche & Chang Tan, 2005. "The Taxation of Multinationals: Firm Level Evidence for Belgium," LICOS Discussion Papers, LICOS - Centre for Institutions and Economic Performance, KU Leuven 16005, LICOS - Centre for Institutions and Economic Performance, KU Leuven.
  103. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer, Springer, vol. 23(1), pages 59-89, February.
  104. Sorensen, Peter Birch, 2004. "International tax coordination: regionalism versus globalism," Journal of Public Economics, Elsevier, Elsevier, vol. 88(6), pages 1187-1214, June.
  105. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, July.