Are the tendencies of the race to the bottom real in the European Union?
Author
Abstract
Suggested Citation
DOI: 10.11118/actaun201361040893
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Devereux, Michael P & Griffith, Rachel, 2003.
"Evaluating Tax Policy for Location Decisions,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
- Devereux, Michael & Griffith, Rachel, 2002. "Evaluating Tax Policy for Location Decisions," CEPR Discussion Papers 3247, C.E.P.R. Discussion Papers.
- Hines, James R. Jr., 1999. "Lessons From Behavioral Responses to International Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 305-322, June.
- Michael Devereux & Harold Freeman, 1995. "The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 85-106, February.
- 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.
- Junhyung Park & Mr. Sukhmani Bedi & Mr. S. M. Ali Abbas & Mr. Alexander D Klemm, 2012. "A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies," IMF Working Papers 2012/028, International Monetary Fund.
- Hines, James R. Jr., 1999. "Lessons from Behavioral Responses to International Taxation," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 305-22, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009.
"Bilateral effective tax rates and foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 822-849, December.
- Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Bilateral Effective Tax Rates and Foreign Direct Investment," Working Papers 0802, Oxford University Centre for Business Taxation.
- Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1), pages 13-21.
- Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2006.
"Corporate Taxation and Multinational Activity,"
CESifo Working Paper Series
1773, CESifo.
- Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009. "Corporate Taxation and Multinational Activity," Working Papers 0904, Oxford University Centre for Business Taxation.
- Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2009.
"Firm-specific forward-looking effective tax rates,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 850-870, December.
- Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2008. "Firm-specific Forward-looking Effective Tax Rates," Working Papers 0811, Oxford University Centre for Business Taxation.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- 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.
- Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," Economic Research Papers 269454, University of Warwick - Department of Economics.
- 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.
- Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
- Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1-2), pages 13-21, January.
- Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
- Assaf Razin & Efraim Sadka, 2007.
"Productivity and Taxes as Drivers of FDI,"
Working Papers
172007, Hong Kong Institute for Monetary Research.
- Razin, Assaf & Sadka, Efraim, 2007. "Productivity and Taxes as Drivers of FDI," CEPR Discussion Papers 6299, C.E.P.R. Discussion Papers.
- Assaf Razin & Efraim Sadka, 2007. "Productivity and Taxes as Drivers of FDI," NBER Working Papers 13094, National Bureau of Economic Research, Inc.
- Michael Overesch & Georg Wamser, 2009.
"Who Cares About Corporate Taxation? Asymmetric Tax Effects on Outbound FDI,"
The World Economy, Wiley Blackwell, vol. 32(12), pages 1657-1684, December.
- Michael Overesch & Georg Wamser, 2008. "Who Cares about Corporate Taxation? Asymmetric Tax Effects on Outbound FDI," ifo Working Paper Series 59, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
- Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers 2006-11, CEPII research center.
- Giorgio Barba Navaretti & Anthony J. Venables, 2013.
"Multinationals and industrial policy,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 29(2), pages 361-382, SUMMER.
- Giorgio Barba Navaretti & Anthony J. Venables, 2013. "Multinationals and Industrial Policy," Development Working Papers 352, Centro Studi Luca d'Agliano, University of Milano, revised 24 Apr 2013.
- Egger, Peter H. & Strecker, Nora M. & Zoller-Rydzek, Benedikt, 2020.
"Estimating bargaining-related tax advantages of multinational firms,"
Journal of International Economics, Elsevier, vol. 122(C).
- Egger, Peter & Strecker, Nora & Zoller-Rydzek, Benedikt, 2018. "Estimating Bargaining-related Tax Advantages of Multinational Firms," CEPR Discussion Papers 13143, C.E.P.R. Discussion Papers.
- Peter H. Egger & Nora M. Strecker & Benedikt Zoller-Rydzek, 2018. "Estimating Bargaining-related Tax Advantages of Multinational Firms," CESifo Working Paper Series 6979, CESifo.
- 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.
- Feld, Lars P. & Heckemeyer, Jost Henrich, 2008. "FDI and Taxation: A Meta-Study," ZEW Discussion Papers 08-128, ZEW - Leibniz Centre for European Economic Research.
- Lars P. Feld & Jost Henrich Heckemeyer, 2009. "FDI and Taxation: A Meta-Study," CESifo Working Paper Series 2540, CESifo.
- Alexander Klemm, 2010.
"Causes, benefits, and risks of business tax incentives,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 315-336, June.
- Mr. Alexander D Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 2009/021, International Monetary Fund.
- Mian Sajid Nazir & Qaisar Hafeez & Salah U‐Din, 2022. "Did reduction in corporate tax rate attract FDI in Pakistan?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 2256-2267, April.
- 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.
- Junhyung Park & Mr. Sukhmani Bedi & Mr. S. M. Ali Abbas & Mr. Alexander D Klemm, 2012. "A Partial Race to the Bottom: Corporate Tax Developments in Emerging and Developing Economies," IMF Working Papers 2012/028, International Monetary Fund.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2005.
"How Does FDI React to Corporate Taxation?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 583-603, September.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahreche-Révil, 2005. "How Does FDI React to Corporate Taxation?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00270515, HAL.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahreche-Révil, 2005. "How Does FDI React to Corporate Taxation?," Post-Print hal-00270515, HAL.
- Aleksandra Riedl & Silvia Rocha-Akis, 2007.
"Testing the tax competition theory: How elastic are national tax bases in western Europe?,"
Department of Economics Working Papers
wuwp112, Vienna University of Economics and Business, Department of Economics.
- Aleksandra Riedl & Silvia Rocha-Akis, 2008. "Testing the tax competition theory: How elastic are national tax bases in Western Europe?," Working Papers 142, Oesterreichische Nationalbank (Austrian Central Bank).
- Riedl, Aleksandra & Rocha-Akis, Silvia, 2007. "Testing the tax competition theory: How elastic are national tax bases in western Europe?," Department of Economics Working Paper Series 112, WU Vienna University of Economics and Business.
More about this item
Keywords
tax competition; race to the bottom; corporate effective tax rates; foreign direct investment; panel analysis;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mup:actaun:actaun_2013061040893. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://mendelu.cz/en/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.