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Corporate income taxation in Lithuania in the context of the EU

  • Budryte, Alge
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    Article provided by Elsevier in its journal Research in International Business and Finance.

    Volume (Year): 19 (2005)
    Issue (Month): 2 (June)
    Pages: 200-228

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    Handle: RePEc:eee:riibaf:v:19:y:2005:i:2:p:200-228
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    1. repec:ebd:wpaper:62 is not listed on IDEAS
    2. Gordon, R.H. & Mackie-Mason, J.K., 1993. "Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting," Memorandum 18/1993, Oslo University, Department of Economics.
    3. Joeri Gorter & Ruud de Mooij, 2001. "Capital income taxation in Europe; trends and trade-offs," CPB Special Publication 30, CPB Netherlands Bureau for Economic Policy Analysis.
    4. Mark Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," CERT Discussion Papers 0008, Centre for Economic Reform and Transformation, Heriot Watt University.
    5. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
    6. Michael P. Devereux & Alexander Klemm, 2003. "Measuring Taxes on Income from Capital: Evidence from the UK," CESifo Working Paper Series 968, CESifo Group Munich.
    7. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    8. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer, vol. 10(6), pages 673-93, November.
    9. European Commission, 2001. "Annex to Company Taxation in the Internal Market," Taxation Studies 0006, Directorate General Taxation and Customs Union, European Commission.
    10. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    11. Willi Leibfritz & John Thornton & Alexandra Bibbee, 1997. "Taxation and Economic Performance," OECD Economics Department Working Papers 176, OECD Publishing.
    12. Jeremy Edwards & Michael Keen, 1994. "Tax competition and Leviathon," IFS Working Papers W94/07, Institute for Fiscal Studies.
    13. Michael Devereux, 1992. "The Ruding Committee report : an economic assessment," Fiscal Studies, Institute for Fiscal Studies, vol. 13(2), pages 96-107, May.
    14. Lindhe, Tobias, 2002. "Methods of Mitigating Double Taxation," Working Paper Series 2002:8, Uppsala University, Department of Economics.
    15. David Carey & Harry Tchilinguirian, 2000. "Average Effective Tax Rates on Capital, Labour and Consumption," OECD Economics Department Working Papers 258, OECD Publishing.
    16. Baldwin, Richard E. & Krugman, Paul, 2004. "Agglomeration, integration and tax harmonisation," European Economic Review, Elsevier, vol. 48(1), pages 1-23, February.
    17. Jacobs, Otto H. & Spengel, Christoph & Finkenzeller, Martin & Roche, Matthias, 2003. "Company taxation in the new EU member states: Survey of the tax regimes and effective tax burdens for multinational investors," ZEW Expertises, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research, number 110499.
    18. James R. Hines Jr., 2002. "On the Timeliness of Tax Reform," NBER Working Papers 8909, National Bureau of Economic Research, Inc.
    19. Ga�tan Nicod�me, 2001. "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    20. 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.
    21. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
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