My bibliography
Save this item
The theory of international tax competition and coordination
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2023.
"Preferences over taxation of high-income individuals: Evidence from a survey experiment,"
European Economic Review, Elsevier, vol. 157(C).
- Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2019. "Preferences over Taxation of High Income Individuals: Evidence from a Survey Experiment," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203648, Verein für Socialpolitik / German Economic Association.
- Dirk Engelmann & Eckhard Janeba & Lydia Mechtenberg & Nils Wehrhöfer, 2020. "Preferences over Taxation of High-Income Individuals: Evidence from a Survey Experiment," CESifo Working Paper Series 8595, CESifo.
- Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhafter, Nils, 2021. "Preferences over Taxation of High-Income Individuals: Evidence from a Survey Experiment," Rationality and Competition Discussion Paper Series 284, CRC TRR 190 Rationality and Competition.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016.
"Taxing high-income earners: tax avoidance and mobility,"
IFS Working Papers
W16/07, Institute for Fiscal Studies.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
- Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: Tax avoidance and mobility," Working Papers XREAP2017-06, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2017.
- Janeba, Eckhard & Schulz, Karl, 2023.
"Nonlinear taxation and international mobility in general equilibrium,"
Journal of Public Economics, Elsevier, vol. 218(C).
- Eckhard Janeba & Karl Schulz, 2021. "Nonlinear Taxation and International Mobility in General Equilibrium," CESifo Working Paper Series 9132, CESifo.
- Thomas Eichner & Rüdiger Pethig, 2018.
"Self-enforcing capital tax coordination,"
Journal of Business Economics, Springer, vol. 88(7), pages 915-940, September.
- Thomas Eichner & Rüdiger Pethig, 2013. "Self-enforcing capital tax coordination," Volkswirtschaftliche Diskussionsbeiträge 160-13, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Thomas Eichner & Rüdiger Pethig, 2013. "Self-Enforcing Capital Tax Coordination," CESifo Working Paper Series 4454, CESifo.
- Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2020.
"Tax havens compliance with international standards: A temporal perspective,"
Review of International Economics, Wiley Blackwell, vol. 28(1), pages 279-301, February.
- Patrice Pierreti & Giuseppe Pulina & Skerdilajda Zanaj, 2016. "Tax havens compliance with international standards : a temporal perspective," DEM Discussion Paper Series 16-07, Department of Economics at the University of Luxembourg.
- Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017.
"Introducing an IP license box in Switzerland: quantifying the effects,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
- Marko Koethenbuerger & Michael Stimmelmayr & Florian Chatagny, 2015. "Introducing a IP-Licence Box in Switzerland: Quantifying the Effects," EcoMod2015 8663, EcoMod.
- Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Introducing an IP License Box in Switzerland: Quantifying the Effects," KOF Working papers 16-416, KOF Swiss Economic Institute, ETH Zurich.
- Marko Koethenbuerger & Florian Chatagny & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," KOF Working papers 15-390, KOF Swiss Economic Institute, ETH Zurich.
- Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.
- Thiess Buettner & Manuela Krause, 2021.
"Fiscal equalization as a driver of tax increases: empirical evidence from Germany,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 90-112, February.
- Thiess Büttner & Manuela Krause, 2018. "Fiscal Equalization as a Driver of Tax Increases: Empirical Evidence from Germany," CESifo Working Paper Series 7260, CESifo.
- Désirée I Christofzik & Steffen Elstner, 2021.
"International spillover effects of U.S. tax reforms: evidence from Germany,"
Oxford Economic Papers, Oxford University Press, vol. 73(2), pages 578-600.
- Christofzik, Désirée I. & Elstner, Steffen, 2018. "International spillover effects of U.S. tax reforms: Evidence from Germany," Working Papers 08/2018, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
- Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021. "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers 955, Statistics Norway, Research Department.
- Jha, Priyaranjan & Gozgor, Giray, 2019.
"Globalization and taxation: Theory and evidence,"
European Journal of Political Economy, Elsevier, vol. 59(C), pages 296-315.
- Priya Ranjan & Giray Gozgor, 2018. "Globalization and Taxation: Theory and Evidence," Working Papers 181903, University of California-Irvine, Department of Economics.
- Priyaranjan Jha & Giray Gozgor, 2019. "Globalization and taxation: theory and evidence," CESifo Working Paper Series 7598, CESifo.
- Patricia Sanz‐Córdoba & Bernd Theilen, 2018.
"Partial Tax Harmonization Through Infrastructure Coordination,"
Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1399-1416, April.
- Sanz Córdoba, Patrícia & Theilen, Bernd, 1965-, 2016. "Partial tax harmonization through infrastructure coordination," Working Papers 2072/261535, Universitat Rovira i Virgili, Department of Economics.
- Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
- Chirinko, Robert S. & Wilson, Daniel J., 2017.
"Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?,"
Journal of Public Economics, Elsevier, vol. 155(C), pages 147-163.
- Robert S. Chirinko & Daniel J. Wilson, 2007. "Tax competition among U.S. states: racing to the bottom or riding on a seesaw?," Working Paper Series 2008-03, Federal Reserve Bank of San Francisco.
- Robert S. Chirinko & Daniel J. Wilson, 2017. "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
- Robert S. Chirinko & Daniel J. Wilson, 2011. "Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?," CESifo Working Paper Series 3535, CESifo.
- Janeba, Eckhard & Todtenhaupt, Maximilian, 2018.
"Fiscal competition and public debt,"
Journal of Public Economics, Elsevier, vol. 168(C), pages 47-61.
- Eckhard Janeba & Maximilian Todtenhaupt, 2016. "Fiscal Competition and Public Debt," CESifo Working Paper Series 6155, CESifo.
- Janeba, Eckhard & Todtenhaupt, Maximilian, 2016. "Fiscal competition and public debt," ZEW Discussion Papers 16-013, ZEW - Leibniz Centre for European Economic Research.
- Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Munich Reprints in Economics 62861, University of Munich, Department of Economics.
- Hikaru Ogawa & Atsushi Yamagishi, 2016. "Ad Valorem Capital Tax Competition," CIRJE F-Series CIRJE-F-1030, CIRJE, Faculty of Economics, University of Tokyo.
- Jie Ma & Ian Wooton, 2020.
"Market size, product differentiation and bidding for new varieties,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 257-279, April.
- Wooton, Ian & Ma, Jie, 2017. "Market Size, Product Differentiation and Bidding for New Varieties," CEPR Discussion Papers 11943, C.E.P.R. Discussion Papers.
- Jie Ma & Ian Wooton, 2019. "Market size, product differentiation and bidding for new varities," Working Papers 1903, University of Strathclyde Business School, Department of Economics.
- Chen, Yongmin & Hua, Xinyu & Maskus, Keith E., 2021.
"International protection of consumer data,"
Journal of International Economics, Elsevier, vol. 132(C).
- Yongmin Chen & Xinyu Hua & Keith E. Maskus, 2020. "International Protection of Consumer Data," CESifo Working Paper Series 8391, CESifo.
- Yongmin Chen & Xinyu Hua & Keith E. Maskus, 2020. "International Protection of Consumer Data," HKUST CEP Working Papers Series 202004, HKUST Center for Economic Policy.
- Johannesen, Niels, 2022.
"The global minimum tax,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Niels Johannesen, 2022. "The Global Minimum Tax," CEBI working paper series 22-01, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
- Niels Johannesen, 2022. "The Global Minimum Tax," CESifo Working Paper Series 9527, CESifo.
- 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.
- Tidiane Ly, 2018.
"Sub-metropolitan tax competition with household and capital mobility,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1129-1169, October.
- Tidiane Ly, 2016. "Sub-metropolitan Tax Competition with Household and Capital Mobility," Working Papers 1624, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Tidiane Ly, 2016. "Sub-metropolitan Tax Competition with Household and Capital Mobility," Working Papers halshs-01349869, HAL.
- Boyer, Pierre C. & Kempf, Hubert, 2020.
"Regulatory arbitrage and the efficiency of banking regulation,"
Journal of Financial Intermediation, Elsevier, vol. 41(C).
- Pierre C. Boyer & Hubert Kempf, 2016. "Regulatory arbitrage and the efficiency of banking regulation," BAFFI CAREFIN Working Papers 1618, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy.
- Pierre C. Boyer & Hubert Kempf, 2017. "Regulatory arbitrage and the efficiency of banking regulation," Working Papers 2017-06, Center for Research in Economics and Statistics.
- Pierre C. Boyer & Hubert Kempf, 2016. "Regulatory Arbitrage and the Efficiency of Banking Regulation," CESifo Working Paper Series 5878, CESifo.
- 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.
- Ernesto Crivelli & Ruud A. de Mooij & Mr. Michael Keen, 2015. "Base Erosion, Profit Shifting and Developing Countries," IMF Working Papers 2015/118, International Monetary Fund.
- Thierry Madiès & Ornella Tarola & Emmanuelle Taugourdeau, 2022.
"Tax haven, pollution haven or both?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1527-1560, December.
- Thierry Madiès & Ornella Tarola & Emmanuelle Taugourdeau, 2021. "Tax haven, pollution haven or both?," Working Papers 2021-02, Center for Research in Economics and Statistics.
- Thierry Madiès & Ornella Tarola & Emmanuelle Taugourdeau, 2022. "Tax haven, pollution haven or both?," Post-Print hal-03772706, HAL.
- Konrad, Kai A. & Stolper, Tim B.M., 2016.
"Coordination and the fight against tax havens,"
Journal of International Economics, Elsevier, vol. 103(C), pages 96-107.
- Konrad, Kai A. & Stolper, Tim, 2015. "Coordination and the fight against tax havens," CEPR Discussion Papers 10519, C.E.P.R. Discussion Papers.
- Konrad, Kai A. & Stolper, Tim B. M., 2016. "Coordination and the fight against tax havens," Munich Reprints in Economics 43481, University of Munich, Department of Economics.
- Konrad, Kai A. & Stolper, Tim, 2016. "Coordination and the fight against tax havens," VfS Annual Conference 2016 (Augsburg): Demographic Change 145954, Verein für Socialpolitik / German Economic Association.
- Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023.
"The Missing Profits of Nations,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(3), pages 1499-1534.
- Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2018. "The Missing Profits of Nations," NBER Working Papers 24701, National Bureau of Economic Research, Inc.
- Thomas Torslov & Ludvig Wier & Gabriel Zucman, 2020. "The Missing Profits of Nations," Working Papers halshs-03022293, HAL.
- Langenmayr, Dominika & Simmler, Martin, 2021. "Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry," Journal of Public Economics, Elsevier, vol. 204(C).
- Sanz-Córdoba, Patricia, 2020. "The role of infrastructure investment and factor productivity in international tax competition," Economic Modelling, Elsevier, vol. 85(C), pages 30-38.
- Alexandre Chirat & Guillaume Sekli, 2021. "The rates matter! Assessing the credibility of international corporate tax rate harmonization via cooperative game theory," Working Papers 2021-04, CRESE.
- von Schwerin, Axel & Buettner, Thiess, 2016. "Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution," VfS Annual Conference 2016 (Augsburg): Demographic Change 145642, Verein für Socialpolitik / German Economic Association.
- Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014.
"Tax me if you can! Optimal Nonlinear Income Tax Between Competing Governments,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(4), pages 1995-2030.
- Lehmann, Etienne & Simula, Laurent & Trannoy, Alain, 2013. "Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments," IZA Discussion Papers 7646, Institute of Labor Economics (IZA).
- Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014. "Tax Me if You Can! Optimal Nonlinear Income Tax between Competing Governments," AMSE Working Papers 1415, Aix-Marseille School of Economics, France, revised 14 May 2014.
- LEHMANN, Etienne & Simula, Laurent & TRANNOY, Alain, 2013. "Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments," Working Paper Series, Center for Fiscal Studies 2013:8, Uppsala University, Department of Economics.
- Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014. "Tax me if you can! Optimal Nonlinear Income Tax Between Competing Governments," Post-Print hal-01474437, HAL.
- Etienne Lehmann & Laurent Simula & Alain Trannoy, 2013. "Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments," CESifo Working Paper Series 4351, CESifo.
- Etienne Lehmann & Laurent Simula & Alain Trannoy, 2013. "Tax Me If You Can! Optimal Nonlinear Income Tax Between Competing Governments," Working Papers halshs-00870053, HAL.
- Etienne Lehmann & Laurent Simula & Alain Trannoy, 2013. "Tax Me If You Can!Optimal Nonlinear Income Tax Between Competing Governments," TEPP Working Paper 2013-06, TEPP.
- Michael Stimmelmayr, 2018.
"Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(3), pages 376-413, September.
- Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
- Gaigné, Carl & Riou, Stéphane & Thisse, Jacques-François, 2016.
"How to make the metropolitan area work? Neither big government, nor laissez-faire,"
Journal of Public Economics, Elsevier, vol. 134(C), pages 100-113.
- Carl Gaigne & Stéphane Riou & Jacques-François Thisse, 2013. "How to make the metropolitan areas work: neither big government nor laissez-faire," Post-Print halshs-01096224, HAL.
- Carl Gaigne & Stéphane Riou & Jacques-François Thisse, 2013. "How to make the metropolitan areas work: neither big government nor laissez-faire," Post-Print halshs-00828729, HAL.
- Carl Gaigné & Stéphane Riou & Jacques-François Thisse, 2016. "How to make the metropolitan area work? Neither big government, nor laissez-faire," Post-Print hal-01512068, HAL.
- Thisse, Jacques-François & Gaigné, Carl & Riou, Stéphane, 2013. "How to make the metropolitan area work? Neither big government, nor laissez-faire," CEPR Discussion Papers 9499, C.E.P.R. Discussion Papers.
- Carl Gaigne & Stéphane Riou & Jacques-François Thisse, 2013. "How to make the metropolitan area work ? Neither big government, nor laissez-faire," Post-Print halshs-00941063, HAL.
- GAIGNé, Carl & RIOU , Stéphane & THISSE , Jacques & ,, 2013. "How to make the metropolitan area work? Neither big government, nor laissez-faire," LIDAM Discussion Papers CORE 2013065, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Carl Gaigné & Stéphane Riou & Jacques-François Thisse, 2013. "How to make the metropolitan area work ? Neither big government, nor laissez-faire," Working Papers halshs-00816405, HAL.
- Carl Gaigné & Stéphane Riou & Jacques-François Thisse, 2013. "How to make the metropolitan area work ? Neither big government, nor laissez-faire," Working Papers 1318, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Carl GAIGNE & Stéphane RIOU & Jacques-François THISSE, 2016. "How to make the metropolitan area work? Neither big government, nor laissez-faire," LIDAM Reprints CORE 2884, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023.
"Tax losses and ex-ante offshore transfer of intellectual property,"
Journal of Public Economics, Elsevier, vol. 226(C).
- Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
- Rishi Sharma & Joel Slemrod & Michael Stimmelmayr, 2023. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," NBER Working Papers 31452, National Bureau of Economic Research, Inc.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020.
"Taxation and Migration: Evidence and Policy Implications,"
Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 119-142, Spring.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019. "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers 25740, National Bureau of Economic Research, Inc.
- Kleven, Henrik & Landais, Camille & Muñoz, Mathilde & Stantcheva, Stefanie, 2020. "Taxation and migration: evidence and policy implications," LSE Research Online Documents on Economics 105181, London School of Economics and Political Science, LSE Library.
- Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019. "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers 13649, C.E.P.R. Discussion Papers.
- Andreas Haufler & Ulf Maier, 2016.
"Regulatory Competition in Capital Standards with Selection Effects among Banks,"
CESifo Working Paper Series
5839, CESifo.
- Haufler, Andreas & Maier, Ulf, 2016. "Regulatory competition in capital standards with selection effects among banks," Discussion Papers in Economics 27700, University of Munich, Department of Economics.
- Jorge Miranda-Pinto & Gang Zhang, "undated". "Trade Credit and Sectoral Comovement during the Great Recession," MRG Discussion Paper Series 4620, School of Economics, University of Queensland, Australia.
- Carol Bertaut & Beau Bressler & Stephanie Curcuru, 2020. "Globalisation and the reach of multinationals: implications for portfolio exposures, capital flows, and home bias," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Bridging measurement challenges and analytical needs of external statistics: evolution or revolution?, volume 52, Bank for International Settlements.
- Sungmun Choi, 2019. "Is the Current Trend of Income Inequality Sustainable?," Sustainability, MDPI, vol. 11(19), pages 1-16, September.
- Haraguchi Junichi & Ogawa Hikaru, 2018.
"Leadership in Tax Competition with Fiscal Equalization Transfers,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(3), pages 1-15, July.
- Junichi Haraguchi & Hikaru Ogawa, 2016. "Leadership in Tax Ccompetition with Fiscal Equalization Transfers ," CIRJE F-Series CIRJE-F-1031, CIRJE, Faculty of Economics, University of Tokyo.
- Lejour, Arjan & Massenz, Gabriella, 2020.
"Income Shifting and Organizational Form Choice : Evidence from Europe,"
Other publications TiSEM
3138edef-d645-4113-9981-3, Tilburg University, School of Economics and Management.
- Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
- Kai A. Konrad & Marcel Thum, 2021.
"The better route to global tax coordination: Gradualism or multilateralism?,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(2), pages 793-811, May.
- Kai A. Konrad & Marcel Thum, 2018. "The Better Route to Global Tax Coordination: Gradualism or Multilateralism?," CESifo Working Paper Series 7305, CESifo.
- Kato, Hayato, 2015. "The importance of government commitment in attracting firms: A dynamic analysis of tax competition in an agglomeration economy," European Economic Review, Elsevier, vol. 74(C), pages 57-78.
- Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023.
"Tax competition in the presence of profit shifting,"
Journal of Public Economics, Elsevier, vol. 224(C).
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023. "Tax competition in the presence of profit shifting," Post-Print hal-04184030, HAL.
- Henrik Jacobsen Kleven & Camille Landais & Esben Schultz, 2014.
"Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(1), pages 333-378.
- Saez, Emmanuel & Kleven, Henrik & Landais, Camille & Schultz, Esben, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," CEPR Discussion Papers 9410, C.E.P.R. Discussion Papers.
- Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez & Esben Anton Schultz, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," NBER Working Papers 18885, National Bureau of Economic Research, Inc.
- Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014.
"Tax Competition and Tax Coordination in the European Union: A Survey,"
Economics Working Paper Series
1427, University of St. Gallen, School of Economics and Political Science.
- Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
- Jan Siegmeier & Linus Mattauch & Max Franks & David Klenert & Anselm Schultes & Ottmar Edenhofer, 2015.
"A Public Finance Perspective on Climate Policy: Six Interactions That May Enhance Welfare,"
Working Papers
2015.31, Fondazione Eni Enrico Mattei.
- Siegmeier, Jan & Mattauch, Linus & Franks, Max & Klenert, David & Schultes, Anselm & Edenhofer, Ottmar, 2015. "A Public Finance Perspective on Climate Policy: Six Interactions That May Enhance Welfare," Climate Change and Sustainable Development 202119, Fondazione Eni Enrico Mattei (FEEM).
- Hippolyte d’Albis & Agnès Bénassy-Quéré, 2022.
"Taxing capital and labor when both factors are imperfectly mobile internationally,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 147-190, February.
- Hippolyte d'Albis & Agnès Bénassy-Quéré & Amélie Schurich-Rey, 2018. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-01851492, HAL.
- Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-03134050, HAL.
- Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," Post-Print halshs-03672250, HAL.
- Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-02295406, HAL.
- Hippolyte d'Albis & Agnès Bénassy-Quéré, 2019. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE Working Papers halshs-02295406, HAL.
- Agnès Bénassy-Quéré & Hippolyte d'Albis, 2021. "Taxing capital and labor when both factors are imperfectly mobile internationally," Working Papers halshs-03134050, HAL.
- Hippolyte d'Albis & Agnès Bénassy-Quéré, 2022. "Taxing capital and labor when both factors are imperfectly mobile internationally," PSE-Ecole d'économie de Paris (Postprint) halshs-03672250, HAL.
- Mongrain, Steeve & Wilson, John D., 2018.
"Tax competition with heterogeneous capital mobility,"
Journal of Public Economics, Elsevier, vol. 167(C), pages 177-189.
- Steeve Mongrain & John D. Wilson, 2011. "Tax competition with heterogeneous capital mobility," Working Papers 2011/25, Institut d'Economia de Barcelona (IEB).
- Steeve Mongrain & John D. Wilson, 2017. "Tax Competition with Heterogeneous Capital Mobility," Discussion Papers dp17-13, Department of Economics, Simon Fraser University.
- Steeve Mongrain & John D. Wilson, 2015. "Tax Competition with Heterogeneous Capital Mobility," CESifo Working Paper Series 5688, CESifo.
- Wang, Wenming & Kawachi, Keisuke & Ogawa, Hikaru, 2017. "Does equalization transfer enhance partial tax cooperation?," International Review of Economics & Finance, Elsevier, vol. 51(C), pages 431-443.
- Bond, Eric W. & Gresik, Thomas A., 2020.
"Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing,"
Journal of Public Economics, Elsevier, vol. 184(C).
- Eric Bond & Thomas A. Gresik, 2018. "Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing," CESifo Working Paper Series 7320, CESifo.
- Jun‐ichi Itaya & Makoto Okamura & Chikara Yamaguchi, 2016.
"Implementing partial tax harmonization in an asymmetric tax competition game with repeated interaction,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(4), pages 1599-1630, November.
- Jun-ichi Itaya & Makoto Okamura & Chikara Yamaguchi, 2016. "Implementing partial tax harmonization in an asymmetric tax competition game with repeated interaction," Canadian Journal of Economics, Canadian Economics Association, vol. 49(4), pages 1599-1630, November.
- Jun-ichi Itaya & Makoto Okamura & Chikara Yamaguchi, 2015. "Implementing Partial Tax Harmonization in an Asymmetric Tax Competition Game with Repeated Interaction," CESifo Working Paper Series 5312, CESifo.
- Egidijus Bikas & Greta Bagdonaitė, 2020. "Tax avoidance: the aspect of value added tax," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 590-605, December.
- Rota-Graziosi, Grégoire, 2019.
"The supermodularity of the tax competition game,"
Journal of Mathematical Economics, Elsevier, vol. 83(C), pages 25-35.
- Grégoire Rota-Graziosi, 2019. "The supermodularity of the tax competition game," Post-Print hal-02115150, HAL.
- Yukihiro NISHIMURA & Jean HINDRIKS, 2021.
"Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off: the Compliance Dilemma,"
Discussion Papers in Economics and Business
21-10, Osaka University, Graduate School of Economics.
- Hindriks, Jean & Nishimura, Yukihiro, 2021. "Why Minimum Corporate Income Taxation Can Make the High-Tax Countries Worse off: the Compliance Dilemma," LIDAM Discussion Papers CORE 2021010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Eric W. Bond & Thomas A. Gresik, 2023.
"On the incentive compatibility of universal adoption of destination-based cash flow taxation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1576-1600, December.
- Eric Bond & Thomas A. Gresik, 2021. "On the Incentive Compatibility of Universal Adoption of Destination-Based Cash Flow Taxation," CESifo Working Paper Series 8836, CESifo.
- Seppo Kari & Jussi Laitila & Olli Ropponen, 2018.
"Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI),"
EconPol Working Paper
18, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Kari, Seppo & Laitila, Jussi & Ropponen, Olli, 2018. "Investment Incentives and Tax Competition under the Allowance for Growth and Investment (AGI)," Working Papers 110, VATT Institute for Economic Research.
- Agrawal, David R. & Mardan, Mohammed, 2019.
"Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system,"
Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
- David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.
- Maier, Ulf, 2017. "Regulatory Competition In Capital Standards with Selection Effects among Banks," Rationality and Competition Discussion Paper Series 7, CRC TRR 190 Rationality and Competition.
- Ogawa, Hikaru, 2021. "Partial environmental tax coordination and political delegation," Journal of Environmental Economics and Management, Elsevier, vol. 110(C).
- Timothy J. Goodspeed, 2018.
"Decentralization and Intra-Country Transfers in the Great Recession: The Case of the EU,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1809, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Timothy J. Goodspeed, 2018. "Decentralization and intra-country transfers in the great recession: the case of EU," Working Papers. Collection A: Public economics, governance and decentralization 1807, Universidade de Vigo, GEN - Governance and Economics research Network.
- Krause, Manuela & Büttner, Thiess, 2017. "Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168214, Verein für Socialpolitik / German Economic Association.
- Gietl, Daniel & Haufler, Andreas, 2018.
"Bonus taxes and international competition for bank managers,"
European Economic Review, Elsevier, vol. 110(C), pages 41-60.
- Gietl, Daniel & Haufler, Andreas, 2016. "Bonus Taxes and International Competition for Bank Managers," VfS Annual Conference 2016 (Augsburg): Demographic Change 145615, Verein für Socialpolitik / German Economic Association.
- Daniel Gietl & Andreas Haufler, 2017. "Bonus Taxes and International Competition for Bank Managers," CESifo Working Paper Series 6495, CESifo.
- Gietl, Daniel & Haufler, Andreas, 2017. "Bonus Taxes and International Competition for Bank Managers," Rationality and Competition Discussion Paper Series 34, CRC TRR 190 Rationality and Competition.
- Kaushal Kishore, 2016. "Are Preferential Tax Holidays Dynamic Inconsistent?," Working Papers 201630, University of Pretoria, Department of Economics.
- Sen, Suphi & Vollebergh, Herman, 2018.
"The effectiveness of taxing the carbon content of energy consumption,"
Journal of Environmental Economics and Management, Elsevier, vol. 92(C), pages 74-99.
- Suphi Sen & Herman R. J. Vollebergh, 2016. "The Effectiveness of Taxing Carbon Content of Energy Consumption," CESifo Working Paper Series 6003, CESifo.
- Sen, Suphi & Vollebergh, Herman, 2018. "The effectiveness of taxing the carbon content of energy consumption," Munich Reprints in Economics 62858, University of Munich, Department of Economics.
- Eichner, Thomas, 2014. "Endogenizing leadership and tax competition: Externalities and public good provision," Regional Science and Urban Economics, Elsevier, vol. 46(C), pages 18-26.
- Ivo Bischoff & Simon Melch & Eva Wolfschuetz, 2019. "Does tax competition drive cooperation in local economic development policies? Evidence on inter-local business parks in Germany," MAGKS Papers on Economics 201906, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Koethenbuerger, Marko & Mardan, Mohammed & Stimmelmayr, Michael, 2019.
"Profit shifting and investment effects: The implications of zero-taxable profits,"
Journal of Public Economics, Elsevier, vol. 173(C), pages 96-112.
- Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
- Janeba, Eckhard & Schjelderup, Guttorm, 2023.
"The global minimum tax raises more revenues than you think, or much less,"
Journal of International Economics, Elsevier, vol. 145(C).
- Eckhard Janeba & Guttorm Schjelderup, 2022. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 9623, CESifo.
- Eckhard Janeba & Guttorm Schjelderup, 2023. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 10318, CESifo.
- Janeba, Eckhard & Schjelderup, Guttorm, 2022. "The global minimum tax raises more revenues than you think, or much less," Discussion Papers 2022/6, Norwegian School of Economics, Department of Business and Management Science, revised 22 Feb 2023.
- Bertola, Giuseppe, 2016.
"Labor policies and capital mobility in theory and in EMU,"
European Economic Review, Elsevier, vol. 87(C), pages 62-77.
- Bertola, Giuseppe, 2014. "Labor policies and capital mobility in theory and in EMU," CEPR Discussion Papers 10088, C.E.P.R. Discussion Papers.
- Giuseppe Bertola, 2014. "Labor Policies and Capital Mobility in Theory and in EMU," CESifo Working Paper Series 4919, CESifo.
- Becker, Johannes & Johannesen, Niels & Riedel, Nadine, 2020.
"Taxation and the allocation of risk inside the multinational firm,"
Journal of Public Economics, Elsevier, vol. 183(C).
- Johannes Becker & Niels Johannesen & Nadine Riedel, 2018. "Taxation and the Allocation of Risk Inside the Multinational Firm," CESifo Working Paper Series 7033, CESifo.
- Clemens Fuest & Samina Sultan, 2019.
"How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 72(1), pages 111-138, March.
- Clemens Fuest & Samina Sultan, 2017. "How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," CESifo Working Paper Series 6807, CESifo.
- Clemens Fuest & Samina Sultan, 2018. "How will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," ifo Working Paper Series 248, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Fuest, Clemens & Sultan, Samina, 2019. "How Will Brexit Affect Tax Competition And Tax Harmonization? The Role Of Discriminatory Taxation," Munich Reprints in Economics 78238, University of Munich, Department of Economics.
- Haupt, Alexander & Krieger, Tim, 2020. "The role of relocation mobility in tax and subsidy competition," Journal of Urban Economics, Elsevier, vol. 116(C).
- Brülhart, Marius & Bucovetsky, Sam & Schmidheiny, Kurt, 2015.
"Taxes in Cities,"
Handbook of Regional and Urban Economics, in: Gilles Duranton & J. V. Henderson & William C. Strange (ed.), Handbook of Regional and Urban Economics, edition 1, volume 5, chapter 0, pages 1123-1196,
Elsevier.
- Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," Cahiers de Recherches Economiques du Département d'économie 14.04, Université de Lausanne, Faculté des HEC, Département d’économie.
- Brülhart, Marius & Schmidheiny, Kurt & Bucovetsky, Sam, 2014. "Taxes in Cities," CEPR Discussion Papers 10114, C.E.P.R. Discussion Papers.
- Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," CESifo Working Paper Series 4951, CESifo.
- Jie Ma & Pascalis Raimondos, 2015. "Competition for FDI and Profit Shifting," CESifo Working Paper Series 5153, CESifo.
- Aronsson, Thomas & Johansson-Stenman, Olof, 2015.
"Keeping up with the Joneses, the Smiths and the Tanakas: On international tax coordination and social comparisons,"
Journal of Public Economics, Elsevier, vol. 131(C), pages 71-86.
- Aronsson, Thomas & Johansson-Stenman, Olof, 2015. "Keeping up with the Joneses, the Smiths and the Tanakas: On International Tax Coordination and Social Comparisons," Working Papers in Economics 621, University of Gothenburg, Department of Economics.
- Jean Hindriks & Yukihiro Nishimura, 2021.
"Taxing multinationals: The scope for enforcement cooperation,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 487-509, June.
- HINDRIKS Jean, & NISHIMURA Yukihiro,, 2018. "Taxing multinationals: The scope for enforcement cooperation," LIDAM Discussion Papers CORE 2018029, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Hindriks, Jean & Nishimura, Yukihiro, 2021. "Taxing multinationals: The scope for enforcement cooperation," LIDAM Reprints CORE 3148, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Hindriks, Jean & Nishimura, Yukihiro, 2020. "Taxing Multinationals: The Scope for Enforcement Cooperation," LIDAM Discussion Papers CORE 2020037, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Carol Bertaut & Beau Bressler & Stephanie E Curcuru, 2019. "Globalization and the geography of capital flows," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Are post-crisis statistical initiatives completed?, volume 49, Bank for International Settlements.
- S. Juranek & D. Schindler & A. Schneider, 2023.
"Royalty taxation under tax competition and profit shifting,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1377-1412, November.
- Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181568, Verein für Socialpolitik / German Economic Association.
- Steffen Juranek & Dirk Schindler & Andrea Schneider, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," CESifo Working Paper Series 7227, CESifo.
- Hernández-Murillo, Rubén, 2019.
"Interjurisdictional competition with adverse selection,"
Journal of Public Economics, Elsevier, vol. 173(C), pages 85-95.
- Ruben Hernandez-Murillo, 2012. "Interjurisdictional competition with adverse selection," Working Papers 2012-052, Federal Reserve Bank of St. Louis.
- Rosella Levaggi & Paolo M. Panteghini, 2021.
"Public expenditure spillovers: an explanation for heterogeneous tax reaction functions,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 497-514, June.
- Rosella Levaggi & Paolo Panteghini, 2018. "Public Expenditure Spillovers: An Explanation for Heterogeneous Tax Reaction Functions," CESifo Working Paper Series 7290, CESifo.
- Blesse, Sebastian & Martin, Thorsten, 2015.
"Let's stay in touch - evidence on the role of social learning in local tax interactions,"
ZEW Discussion Papers
15-081, ZEW - Leibniz Centre for European Economic Research.
- Blesse, Sebastian & Martin, Thorsten, 2016. "Let's stay in touch - Evidence on the role of social learning in local tax interactions," VfS Annual Conference 2016 (Augsburg): Demographic Change 145614, Verein für Socialpolitik / German Economic Association.
- Stanley L. Winer, 2016.
"The Political Economy of Taxation: Power, Structure, Redistribution,"
Carleton Economic Papers
16-15, Carleton University, Department of Economics.
- Stanley L. Winer, 2016. "The Political Economy of Taxation: Power, Structure, Redistribution," CESifo Working Paper Series 6252, CESifo.
- Haufler, Andreas & Maier, Ulf, 2019.
"Regulatory competition in capital standards: a ‘race to the top’ result,"
Journal of Banking & Finance, Elsevier, vol. 106(C), pages 180-194.
- Haufler, Andreas & Maier, Ulf, 2019. "Regulatory competition in capital standards: a 'race to the top' result," Munich Reprints in Economics 78224, University of Munich, Department of Economics.
- Philipowski, Robert, 2015. "Comparison of Nash and evolutionary stable equilibrium in asymmetric tax competition," Regional Science and Urban Economics, Elsevier, vol. 51(C), pages 7-13.
- Max Franks & Ottmar Edenhofer & Kai Lessmann, 2017.
"Why Finance Ministers Favor Carbon Taxes, Even If They Do Not Take Climate Change into Account,"
Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 68(3), pages 445-472, November.
- Franks, Max & Edenhofer, Ottmar & Lessmann, Kai, 2015. "Why Finance Ministers Favor Carbon Taxes, Even if They Do not Take Climate Change into Account," Climate Change and Sustainable Development 202761, Fondazione Eni Enrico Mattei (FEEM).
- Max Franks & Ottmar Edenhofer & Kai Lessmann, 2015. "Why Finance Ministers Favor Carbon Taxes, Even if They Do not Take Climate Change into Account," Working Papers 2015.37, Fondazione Eni Enrico Mattei.
- Mutsumi Matsumoto, 2019. "Production inefficiency, cross-ownership and regional tax-range coordination," Economics of Governance, Springer, vol. 20(4), pages 371-388, December.
- Johannes Becker, 2021. "Second-Best Source-Based Taxation of Multinational Firms," CESifo Working Paper Series 9329, CESifo.
- Satoshi Kasamatsu & Hikaru Ogawa, 2020.
"International capital market and repeated tax competition,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 751-768, June.
- Satoshi Kasamatsu & Hikaru Ogawa, 2017. "International Capital Market and Repeated Tax Competition," CIRJE F-Series CIRJE-F-1071, CIRJE, Faculty of Economics, University of Tokyo.
- Hayato Kato & Hirofumi Okoshi, 2019.
"Production location of multinational firms under transfer pricing: the impact of the arm’s length principle,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
- Hayato Kato & Hirofumi Okoshi, 2017. "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series 2017-016, Institute for Economics Studies, Keio University.
- Kato, Hayato & Okoshi, Hirofumi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm's length principle," Munich Reprints in Economics 78284, University of Munich, Department of Economics.
- Koethenbuerger, Marko & Stimmelmayr, Michael, 2016.
"Taxing multinationals in the presence of internal capital markets,"
Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
- Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," EPRU Working Paper Series 2013-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Marko Koethenbuerger & Michael Stimmelmayr, 2014. "Taxing multinationals in the presence of internal capital markets," Working Papers 1408, Oxford University Centre for Business Taxation.
- Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," CESifo Working Paper Series 4353, CESifo.
- Thiess Büttner, 2021. "Land Use and Fiscal Competition," CESifo Working Paper Series 8958, CESifo.
- Kaushal Kishore, 2017. "Dynamic inconsistency and preferential taxation of foreign capital," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(3), pages 381-396, June.
- Thomas Eichner & Rüdiger Pethig, 2020.
"Kant–Nash tax competition,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1108-1147, October.
- Thomas Eichner & Rüdiger Pethig, 2019. "Kant-Nash tax competition," CESifo Working Paper Series 7571, CESifo.
- Nelly Exbrayat, 2016. "Does trade liberalization trigger tax competition? Theory and evidence from OECD countries," Working Papers 1620, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Riedel, Nadine & Simmler, Martin & Wittrock, Christian, 2020. "Local fiscal policies and their impact on the number and spatial distribution of new firms," Regional Science and Urban Economics, Elsevier, vol. 83(C).
- Kari Seppo, 2015.
"Corporate tax in an international environment – Problems and possible remedies,"
Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
- Kari, Seppo, 2015. "Corporate tax in an international environment - Problems and possible remedies," Working Papers 62, VATT Institute for Economic Research.
- Tadashi Morita & Yasuhiro Sato & Kazuhiro Yamamoto, 2020. "Demographics and competition for capital in political economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 865-889, August.
- Heimberger, Philipp, 2021. "Corporate tax competition: A meta-analysis," European Journal of Political Economy, Elsevier, vol. 69(C).
- Nelly Exbrayat, 2016. "Does trade liberalization trigger tax competition? Theory and evidence from OECD countries," Working Papers halshs-01328769, HAL.
- Azacis, Helmuts & Collie, David R., 2021. "A General Model of International Tax Competition with Applications," Cardiff Economics Working Papers E2021/31, Cardiff University, Cardiff Business School, Economics Section.
- Lee, Kangoh, 2015. "Federalism, guns, and jurisdictional gun policies," Regional Science and Urban Economics, Elsevier, vol. 52(C), pages 141-153.
- Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
- Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
- Kaushal Kishore, 2016. "Dynamic Tax Competition, Home Bias and the Gain from Non-preferential Agreements," Working Papers 201676, University of Pretoria, Department of Economics.
- Fabian ten Kate & Petros Milionis, 2019. "Is capital taxation always harmful for economic growth?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 758-805, August.
- Stephanie Armbruster & Beat Hintermann, 2020.
"Decentralization with porous borders: public production in a federation with tax competition and spillovers,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 606-642, June.
- Hintermann, Beat & Armbruster, Stephanie, 2019. "Decentralization with porous borders: Public production in a federation with tax competition and spillovers," Working papers 2019/03, Faculty of Business and Economics - University of Basel.
- Yukihiro Nishimura & Kimiko Terai, 2016. "The Direction of Strategic Delegation and Voter Welfare in Asymmetric Tax Competition Models," Discussion Papers in Economics and Business 16-27, Osaka University, Graduate School of Economics.
- Mizuki Komura & Hikaru Ogawa, 2019.
"Capital market integration and gender inequality,"
Review of Development Economics, Wiley Blackwell, vol. 23(3), pages 1387-1413, August.
- Komura, Mizuki & Ogawa, Hikaru, 2018. "Capital Market Integration and Gender Inequality," IZA Discussion Papers 11885, Institute of Labor Economics (IZA).
- Buettner, Thiess & von Schwerin, Axel, 2016. "Yardstick competition and partial coordination: Exploring the empirical distribution of local business tax rates," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 178-201.
- Kangoh Lee, 2021. "Labor market frictions, capital, taxes and employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1329-1359, December.
- Matthew Wilson, 2021. "Government market power and public goods provision in a federation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 68-89, February.
- Bertola, Giuseppe, 2019.
"Wedges: Distribution, distortions, and market integration,"
European Journal of Political Economy, Elsevier, vol. 59(C), pages 21-32.
- Giuseppe Bertola, 2017. "Wedges: Distribution, Distortions, and Market Integration," CESifo Working Paper Series 6627, CESifo.
- Bertola, Giuseppe, 2017. "Wedges: Distribution, Distortions, and Market Integration," CEPR Discussion Papers 11980, C.E.P.R. Discussion Papers.
- Buiter, Willem H. & Sibert, Anne C., 2016.
"Government deficits in large open economies: The problem of too little public debt,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 10, pages 1-39.
- Buiter, Willem H. & Sibert, Anne C., 2015. "Government deficits in large open economies: The problem of too little public debt," Economics Discussion Papers 2015-59, Kiel Institute for the World Economy (IfW Kiel).
- Keisuke Kawachi & Hikaru Ogawa & Taiki Susa, 2019.
"Endogenizing government’s objectives in tax competition with capital ownership,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 571-594, June.
- Keisuke Kawachi & Hikaru Ogawa & Taiki Susa, 2017. "Endogenizing Government's Objectives in Tax Competition with Capital Ownership," CIRJE F-Series CIRJE-F-1054, CIRJE, Faculty of Economics, University of Tokyo.
- Beatrix Eugster & Raphaël Parchet, 2019. "Culture and Taxes," Journal of Political Economy, University of Chicago Press, vol. 127(1), pages 296-337.
- Brangewitz, Sonja & Brockhoff, Sarah, 2017. "Sustainability of coalitional equilibria within repeated tax competition," European Journal of Political Economy, Elsevier, vol. 49(C), pages 1-23.
- Miniaci Raffaele & Panteghini Paolo M. & Rivolta Giulia, 2022.
"The estimation of reaction functions under tax competition,"
German Economic Review, De Gruyter, vol. 23(2), pages 301-339, May.
- Raffaele Miniaci & Paolo Panteghini & Giulia Rivolta, 2018. "The Estimation of Reaction Functions under Tax Competition," CESifo Working Paper Series 6928, CESifo.
- Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.
- Paientko Tetiana & Oparin Valeriy & Sarnetska Yana, 2020. "Internal Tax Competition: Does this Result in Economic and Investment Growth?," Financial Sciences. Nauki o Finansach, Sciendo, vol. 25(1), pages 23-34, March.
- Simon Naitram, 2022. "How big are strategic spillovers from corporate tax competition?," Economic Inquiry, Western Economic Association International, vol. 60(2), pages 847-869, April.
- Wang, Zi, 2020. "Multinational production and corporate taxes: A quantitative assessment," Journal of International Economics, Elsevier, vol. 126(C).
- George Marian Ștefan & Vlad Nerău & Daniela Livia Traşcă & Daniela Nicoleta Sahlian & Liviu Matac, 2019. "“Social Trilemma”: Empirical Evidence from Central and Eastern Europe," Sustainability, MDPI, vol. 11(17), pages 1-15, August.
- Ogawa, Hikaru, 2016. "When ad valorem tax prevails in international tax competition," International Review of Economics & Finance, Elsevier, vol. 46(C), pages 1-9.
- Sarnetska, Yana, 2020. "Priorities For The Distribution Of Interbudgetary Transfers Under The Conditions Of Fiscal Decentralization In Ukraine," EUREKA: Social and Humanities, Scientific Route OÜ, issue 1, pages 35-45.
- Sandro Casal & Veronika Grimm & Simeon Schächtele, 2019. "Taxation with Mobile High-Income Agents: Experimental Evidence on Tax Compliance and Equity Perceptions," Games, MDPI, vol. 10(4), pages 1-29, October.
- Andreas Cassee, 2019. "International tax competition and justice: The case for global minimum tax rates," Politics, Philosophy & Economics, , vol. 18(3), pages 242-263, August.
- Thomas A. Gresik & Kai A. Konrad, 2017. "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series 6774, CESifo.
- Sara L. McGaughey & Pascalis Raimondos, 2019. "Shifting MNE taxation from national to global profits: A radical reform long overdue," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1668-1683, December.
- Eichner, Thomas & Pethig, Rüdiger, 2019. "Strategic pollution control and capital tax competition," Journal of Environmental Economics and Management, Elsevier, vol. 94(C), pages 27-53.
- Mr. Nigel A Chalk & Mr. Michael Keen & Ms. Victoria J Perry, 2018. "The Tax Cuts and Jobs Act: An Appraisal," IMF Working Papers 2018/185, International Monetary Fund.
- Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016.
"Are PILOTs property taxes for nonprofits?,"
Journal of Urban Economics, Elsevier, vol. 94(C), pages 109-123.
- Fan Fei & James R. Hines Jr. & Jill R. Horwitz, 2015. "Are PILOTs Property Taxes for Nonprofits?," NBER Working Papers 21088, National Bureau of Economic Research, Inc.
- Hikaru Ogawa, 2021. "Still Under-Taxing the Digital MNE? Assessing the Tax Principles of Pillar One in the BEPS Project," CIRJE F-Series CIRJE-F-1161, CIRJE, Faculty of Economics, University of Tokyo.
- repec:hok:dpaper:286 is not listed on IDEAS
- Joana Andrade Vicente, 2021. "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM 2021/0206, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Lund, Diderik, 2018. "Increasing resource rent taxation when the corporate income tax is reduced?," Memorandum 3/2018, Oslo University, Department of Economics.