Capital mobility and tax competition

Citations

Cited by:

1. Osterloh, Steffen & Heinemann, Friedrich, 2013. "The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?," European Journal of Political Economy, Elsevier, vol. 29(C), pages 18-37.
   • Osterloh, Steffen & Heinemann, Friedrich, 2008. "The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?," ZEW Discussion Papers 08-108, ZEW - Leibniz Centre for European Economic Research.
2. Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
   • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company-tax coordination cum tax-rate competition in the European union," Munich Reprints in Economics 20563, University of Munich, Department of Economics.
   • Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
   • Wolfgang Eggert & Andreas Haufler, 2006. "Company Tax Coordination cum Tax Rate Competition in the European Union," ifo Working Paper Series 28, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
3. Andreas Haufler & Frank Stähler, 2013. "Tax Competition In A Simple Model With Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54(2), pages 665-692, May.
   • Haufler, Andreas & Stähler, Frank, 2009. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Discussion Papers in Economics 11120, University of Munich, Department of Economics.
   • Haufler, Andreas & Stähler, Frank, 2013. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes," Munich Reprints in Economics 20412, University of Munich, Department of Economics.
   • Andreas Haufler & Frank Staehler, 2010. "Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes," Working Papers 1020, Oxford University Centre for Business Taxation.
   • Andreas Haufler & Frank Stähler, 2009. "Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes," CESifo Working Paper Series 2867, CESifo.
4. Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1), pages 28-40.
   • Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 28-40, February.
   • Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
5. Kai Konrad, 2008. "Mobile tax base as a global common," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 395-414, August.
   • Kai A. Konrad, 2007. "Mobile Tax Base as a Global Common," CESifo Working Paper Series 2144, CESifo.
   • Konrad, Kai A., 2008. "Mobile tax base as a global common," Munich Reprints in Economics 22088, University of Munich, Department of Economics.
6. Ronald B. Davies & Johannes Voget, 2008. "Tax competition in an expanding European Union," Working Papers 200904, School of Economics, University College Dublin.
   • Ronald B. Davies and Johannes Voget, 2009. "Tax Competition in an Expanding European Union," The Institute for International Integration Studies Discussion Paper Series iiisdp276, IIIS.
   • Ronald B. Davies & Johannes Voget, 2010. "Tax Competition in an Expanding European Union," GEE Papers 0033, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Jan 2011.
   • Ronald B. Davies & Johannes Voget, 2008. "Tax Competition in an Expanding European Union," Working Papers 0830, Oxford University Centre for Business Taxation.
7. Salmai Qari & Kai Konrad & Benny Geys, 2012. "Patriotism, taxation and international mobility," Public Choice, Springer, vol. 151(3), pages 695-717, June.
   • Qari, Salmai & Konrad, Kai A. & Geys, Benny, 2009. "Patriotism, Taxation and International Mobility," IZA Discussion Papers 4120, Institute of Labor Economics (IZA).
   • Qari, Salmai & Konrad, Kai A. & Geys, Benny, 2009. "Patriotism, taxation and international mobility [Patriotismus, Besteuerung und Internationale Mobilität]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2009-03, WZB Berlin Social Science Center.
   • Qari, Salmai & Konrad, Kai A. & Geys, Benny, 2012. "Patriotism, taxation and international mobility," Munich Reprints in Economics 22071, University of Munich, Department of Economics.
   • Konrad, Kai A. & Qari, Salmai & Geys, Benny, 2009. "Patriotism, Taxation and International Mobility," CEPR Discussion Papers 7216, C.E.P.R. Discussion Papers.
8. Paul L. Baker, 2018. "An Analysis of the Corporate Income Tax Policy of Less Developed Countries," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 400-427, April.
9. Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2021. "The impact of taxes on the extensive and intensive margins of FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 434-464, April.
   • Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2016. "The Impact of Taxes on the Extensive and Intensive Margins of FDI," Working Papers 201608, School of Economics, University College Dublin.
   • Davies, Ronald B. & Siedschlag, Iulia & Studnicka, Zuzanna, 2016. "The Impact of Taxes on the Extensive and Intensive Margins of FDI," Papers WP537, Economic and Social Research Institute (ESRI).
10. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
11. Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Journal of Public Economics, Elsevier, vol. 110(C), pages 42-56.
    • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," Working Papers 201115, School of Economics, University College Dublin.
    • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," The Institute for International Integration Studies Discussion Paper Series iiisdp373, IIIS.
    • Bauer, Christian J. & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Munich Reprints in Economics 20123, University of Munich, Department of Economics.
    • Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Discussion Papers in Economics 12310, University of Munich, Department of Economics.
    • Christian Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Working Papers 1114, Oxford University Centre for Business Taxation.
    • Christian Josef Bauer & Ronald B. Davies & Andreas Haufler, 2011. "Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms," CESifo Working Paper Series 3566, CESifo.
12. Pica Giovanni, 2010. "Capital Markets Integration and Labor Market Institutions," The B.E. Journal of Macroeconomics, De Gruyter, vol. 10(1), pages 1-57, March.
    • Giovanni Pica, 2005. "Capital Markets Integration and Labor Market Institutions," CSEF Working Papers 144, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 01 Nov 2007.
13. Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
    • Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
    • Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
    • Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
    • Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
    • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
    • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
14. Clemens Fuest & Thomas Hemmegarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 627-629, October.
    • Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 605-626, October.
15. Jean Gabszewicz & Ornella Tarola & Skerdilajda Zanaj, 2016. "Migration, wages and income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 434-453, June.
    • Jean Gabszewicz & Ornella Tarola & Skerdilajda Zanaj, 2013. "Migration, wages and fiscal competition," DEM Discussion Paper Series 13-19, Department of Economics at the University of Luxembourg.
16. Toshihiro Ihori & C. C. Yang, 2008. "Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods," CIRJE F-Series CIRJE-F-553, CIRJE, Faculty of Economics, University of Tokyo.
17. Konrad, Kai A., 2009. "Non-binding minimum taxes may foster tax competition," Economics Letters, Elsevier, vol. 102(2), pages 109-111, February.
    • Konrad, Kai A., 2008. "Non-binding minimum taxes may foster tax competition [Mindeststeuern können Steuerwettbewerb verstärken]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2008-10, WZB Berlin Social Science Center.
    • Konrad, Kai A., 2009. "Non-binding minimum taxes may foster tax competition," Munich Reprints in Economics 22085, University of Munich, Department of Economics.
18. Michael P. Devereux & Simon Loretz, 2013. "What Do We Know About Corporate Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 745-774, September.
    • Michael Devereux & Simon Loretz, 2012. "What do we know about corporate tax competition?," Working Papers 1229, Oxford University Centre for Business Taxation.
19. Denvil Duncan & Ed Gerrish, 2014. "Personal income tax mimicry: evidence from international panel data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 119-152, February.
20. Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
    • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
    • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
    • Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
    • Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
    • Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository 2013/254377, ULB -- Universite Libre de Bruxelles.
    • Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
    • Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," CESifo Working Paper Series 5132, CESifo.
21. Bisin, Alberto & Rampini, Adriano A., 2006. "Markets as beneficial constraints on the government," Journal of Public Economics, Elsevier, vol. 90(4-5), pages 601-629, May.
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22. Ronald B. Davies & Carsten Eckel, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 77-102, February.
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    • Davies, Ronald B. & Eckel, Carsten, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," Munich Reprints in Economics 20021, University of Munich, Department of Economics.
    • Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," University of Oregon Economics Department Working Papers 2007-6, University of Oregon Economics Department.
23. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
    • Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
    • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
    • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    • Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
24. Egger, Peter & Eggert, Wolfgang & Keuschnigg, Christian & Winner, Hannes, 2010. "Corporate taxation, debt financing and foreign-plant ownership," European Economic Review, Elsevier, vol. 54(1), pages 96-107, January.
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25. Justus Haucap, 2012. "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, February.
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26. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016. "Wages and International Tax Competition," Review of International Economics, Wiley Blackwell, vol. 24(5), pages 893-923, November.
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27. Geys Benny & Revelli Federico, 2009. "Decentralization, competition and the local tax mix: Evidence from Flanders," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200902, University of Turin.
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28. Vito Polito, 2012. "Up or Down? Capital Income Taxation in the United States and the United Kingdom," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 48-82, March.
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29. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo.
30. Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
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    • Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics.
31. Zadia M. Feliciano & Andrew Green, 2017. "US Multinationals in Puerto Rico and the Repeal of Section 936 Tax Exemption for U.S. Corporations," NBER Working Papers 23681, National Bureau of Economic Research, Inc.
32. Mardan, Mohammed & Stimmelmayr, Michael, 2020. "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, vol. 146(C).
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33. Bernd Huber & Marco Runkel, 2009. "Tax competition, excludable public goods, and user charges," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 321-336, June.
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34. Siggelkow, Benjamin Florian, 2013. "Tax Competition and Double Tax Treaties with Mergers and Acquisitions," MPRA Paper 49371, University Library of Munich, Germany.
35. Lars P. Feld & Jost H. Heckemeyer, 2011. "Fdi And Taxation: A Meta‐Study," Journal of Economic Surveys, Wiley Blackwell, vol. 25(2), pages 233-272, April.
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36. Davies, Ronald B., 2013. "The silver lining of red tape," Journal of Public Economics, Elsevier, vol. 101(C), pages 68-76.
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37. Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.
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52. S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
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53. Buettner, Thiess & Riedel, Nadine & Runkel, Marco, 2011. "Strategic Consolidation Under Formula Apportionment," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 225-254, June.
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54. Heinemann, Friedrich & Janeba, Eckhard & Moessinger, Marc-Daniel & Schröder, Christoph, 2013. "Revenue autonomy preference in German state parliaments," ZEW Discussion Papers 13-090, ZEW - Leibniz Centre for European Economic Research.
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55. Becker, Johannes & Runkel, Marco, 2012. "Even small trade costs restore efficiency in tax competition," Journal of Urban Economics, Elsevier, vol. 72(2), pages 191-195.
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