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Are We Heading towards a Corporate Tax System Fit for the 21st Century?

Citations

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Cited by:

  1. Pavel Peterka & Dominik Stroukal, 2024. "Evidence Against the Undertaxation of Digital Companies from the Weighted Effective Tax Rate Method Analysis," International Journal of Economic Sciences, European Research Center, vol. 13(1), pages 58-80, May.
  2. James Nebus, 2019. "Will tax reforms alone solve the tax avoidance and tax haven problems?," Journal of International Business Policy, Palgrave Macmillan, vol. 2(3), pages 258-271, September.
  3. Dong, Mengming Michael & Stratopoulos, Theophanis C. & Wang, Victor Xiaoqi, 2024. "A scoping review of ChatGPT research in accounting and finance," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
  4. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series wp-2016-128, World Institute for Development Economic Research (UNU-WIDER).
  5. Richard M. Bird, 2016. "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.
  6. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series 123, World Institute for Development Economic Research (UNU-WIDER).
  7. Georgia Parastatidou & Vassilios Chatzis, 2025. "Identifying Base Erosion Through the Expenses Localness Indicators Model: A Methodology for Supporting Social Investment," JRFM, MDPI, vol. 18(6), pages 1-17, June.
  8. Gabriela-Adina Păun, 2025. "Charting the Future of Base Erosion and Profit Shifting: A Bibliometric Insight into Emerging Trends and Research Gaps," GATR Journals jfbr227, Global Academy of Training and Research (GATR) Enterprise.
  9. Michael Lennard, . "Act of creation: the OECD/G20 test of “Value Creation” as a basis for taxing rights and its relevance to developing countries," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  10. Nicolai J Foss & Ram Mudambi & Samuele Murtinu, 2019. "Taxing the multinational enterprise: On the forced redesign of global value chains and other inefficiencies," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1644-1655, December.
  11. F. De Sloover & Y. Saks, 2018. "Is job polarisation accompanied by wage polarisation?," Economic Review, National Bank of Belgium, issue iii, pages 79-90, september.
  12. Nicola Branzoli & Antonella Caiumi, 2020. "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1485-1519, December.
  13. Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
  14. Soufiene Assidi & Khaled Hussainey, 2021. "The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2279-2288, April.
  15. Patrick Emmenegger, 2017. "Swiss banking secrecy and the problem of international cooperation in tax matters: A nut too hard to crack?," Regulation & Governance, John Wiley & Sons, vol. 11(1), pages 24-40, March.
  16. Bukhari, Muhammad Zaman & Ali, Amjad & Audi, Marc, 2025. "External Variables Affecting the Transfer Pricing Decisions: Arm’s Length Basis and Transfer Pricing," MPRA Paper 127320, University Library of Munich, Germany.
  17. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
  18. Kudrle, Robert T., 2021. "Moves and countermoves in the digitization challenges to international taxation," Technology in Society, Elsevier, vol. 64(C).
  19. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series 128, World Institute for Development Economic Research (UNU-WIDER).
  20. Richard Collier & Seppo Kari & Olli Ropponen & Martin Simmler & Maximilian Todtenhaup, 2018. "Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems," EconPol Policy Reports 8, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  21. Ernesto Crivelli & Ruud De Mooij & Michael Keen, 2016. "Base Erosion, Profit Shifting and Developing Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 268-301, September.
  22. Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
  23. Büttner Tim & Thiemann Matthias, 2017. "Breaking Regime Stability? The Politicization of Expertise in the OECD/G20 Process on BEPS and the Potential Transformation of International Taxation," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(1), pages 1-17, April.
  24. Anne Vijver, 2022. "Morality of Lobbying for Tax Benefits: A Kantian Perspective," Journal of Business Ethics, Springer, vol. 181(1), pages 57-68, November.
  25. Carpentieri, Loredana & Micossi, Stefano & Parascandolo, Paola, 2019. "Overhauling corporate taxation in the digital economy," CEPS Papers 25090, Centre for European Policy Studies.
  26. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series wp-2018-123, World Institute for Development Economic Research (UNU-WIDER).
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