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Thomas Rixen

Personal Details

First Name:Thomas
Middle Name:
Last Name:Rixen
Suffix:
RePEc Short-ID:pri95
http://thomasrixen.eu/
Prof. Dr. Thomas Rixen Center for International and Comparative Political Economy Freie Universität Berlin Ihnestraße 22, D-14195 Berlin

Affiliation

Freie Universität Berlin, Otto-Suhr-Institut für Politikwissenschaft

https://www.polsoz.fu-berlin.de/
Berlin

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
  2. Genschel, Philipp & Rixen, Thomas, 2020. "Settling and Unsettling the Transnational Legal Order of International Taxation," SocArXiv kzj35, Center for Open Science.
  3. Rixen, Thomas & Rohlfing, Ingo, 2020. "The Institutional Choice of Bilateralism and Multilateralism in International Trade and Taxation," SocArXiv uwge8, Center for Open Science.
  4. Rixen, Thomas, 2020. "Tax Competition and Inequality: The Case for Global Tax Governance," SocArXiv zqk83, Center for Open Science.
  5. Hakelberg, Lukas & Rixen, Thomas, 2020. "Is Neoliberalism Still Spreading? The Impact of International Cooperation on Capital Taxation," SocArXiv tvneu, Center for Open Science.
  6. Dietsch, Peter & Rixen, Thomas, 2012. "Tax Competition and Global Background Justice," SocArXiv zx6at, Center for Open Science.
  7. Rixen, Thomas & Schwarz, Peter, 2011. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," SocArXiv x3rhq, Center for Open Science.
  8. Rixen, Thomas, 2010. "From Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governance," SocArXiv aut7j, Center for Open Science.
  9. Rixen, Thomas, 2008. "The institutional Design of international double Taxation Avoidance," MPRA Paper 8322, University Library of Munich, Germany.
  10. Rixen, Thomas, 2008. "Politicization and institutional (non-) change in international taxation [Politisierung und institutioneller (Nicht-)Wandel des internationalen Steuerregimes]," Discussion Papers, Research Unit: Global Governance SP IV 2008-306, WZB Berlin Social Science Center.
  11. Rixen, Thomas, 2005. "Internationale Kooperation im asymmetrischen Gefangenendilemma: Das OECD Projekt gegen schädlichen Steuerwettbewerb," MPRA Paper 329, University Library of Munich, Germany, revised 2005.
  12. Rixen, Thomas & Rohlfing, Ingo, 2005. "The political economy of bilateralism and multilateralism: Institutional choice in international trade and taxation," TranState Working Papers 31, University of Bremen, Collaborative Research Center 597: Transformations of the State.
  13. Rixen, Thomas & Rohlfing, Ingo, 2005. "The Political Economy of Bilateralism and Multilateralism: Institutional Choice in Trade and Taxation," MPRA Paper 325, University Library of Munich, Germany, revised 2005.

Articles

  1. Thomas Rixen, 2020. "Staatshilfen und Steueroasen [Corona assistance: State aid and tax havens]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(6), pages 392-392, June.
  2. Alfons J. Weichenrieder & Friedrich Schneider & Norbert Walter-Borjans & Michael Meister & Lukas Hakelberg & Thomas Rixen & Jörg R. Werner, 2016. "Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(11), pages 03-20, June.
  3. Rixen, Thomas, 2016. "Das soziale Europa im Räderwerk des Steuerwettbewerbs," WSI-Mitteilungen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(1), pages 49-56.
  4. Thomas Rixen & Lora Anne Viola, 2015. "Putting path dependence in its place: toward a Taxonomy of institutional change," Journal of Theoretical Politics, , vol. 27(2), pages 301-323, April.
  5. Thomas Rixen & Bernhard Zangl, 2013. "The politicization of international economic institutions in US public debates," The Review of International Organizations, Springer, vol. 8(3), pages 363-387, September.
  6. Thomas Rixen, 2013. "Why reregulation after the crisis is feeble: Shadow banking, offshore financial centers, and jurisdictional competition," Regulation & Governance, John Wiley & Sons, vol. 7(4), pages 435-459, December.
  7. Thomas Rixen, 2013. "Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 61-75.
  8. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
  9. Thomas Rixen & Peter Schwarz, 2009. "Bargaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(4), pages 442-471, December.

Books

  1. Rixen, Thomas, 2009. "Paradiese in der Krise: Transparenz und neue Regeln für Steuer- und Regulierungsoasen," Schriften zu Wirtschaft und Soziales, Heinrich-Böll-Stiftung e.V., Berlin, volume 4, number 4, March.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.

    Cited by:

    1. Genschel, Philipp & Rixen, Thomas, 2020. "Settling and Unsettling the Transnational Legal Order of International Taxation," SocArXiv kzj35, Center for Open Science.

  2. Genschel, Philipp & Rixen, Thomas, 2020. "Settling and Unsettling the Transnational Legal Order of International Taxation," SocArXiv kzj35, Center for Open Science.

    Cited by:

    1. 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.
    2. Hearson, Martin, 2018. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards," LSE Research Online Documents on Economics 88351, London School of Economics and Political Science, LSE Library.
    3. Lips, Wouter, 2018. "Great powers in global tax governance: a comparison of the US role in the CRS and BEPS," SocArXiv ewd3j, Center for Open Science.
    4. Christensen, Rasmus Corlin & Hearson, Martin, 2021. "The Rise of China and Contestation in Global Tax Governance," SocArXiv pzvy3, Center for Open Science.

  3. Rixen, Thomas & Rohlfing, Ingo, 2020. "The Institutional Choice of Bilateralism and Multilateralism in International Trade and Taxation," SocArXiv uwge8, Center for Open Science.

    Cited by:

    1. Reinsberg,Bernhard Wilfried & Michaelowa,Katharina & Knack,Stephen, 2015. "Which donors, which funds ? the choice of multilateral funds by bilateral donors at the World Bank," Policy Research Working Paper Series 7441, The World Bank.
    2. Rixen, Thomas, 2008. "Politicization and institutional (non-) change in international taxation [Politisierung und institutioneller (Nicht-)Wandel des internationalen Steuerregimes]," Discussion Papers, Research Unit: Global Governance SP IV 2008-306, WZB Berlin Social Science Center.
    3. Lora Anne Viola, 2020. "US Strategies of Institutional Adaptation in the Face of Hegemonic Decline," Global Policy, London School of Economics and Political Science, vol. 11(S3), pages 28-39, October.
    4. Dirk De Bièvre & Emile van Ommeren, 2021. "Multilateralism, Bilateralism and Institutional Choice: The Political Economy of Regime Complexes in International Trade Policy," Global Policy, London School of Economics and Political Science, vol. 12(S4), pages 14-24, May.

  4. Rixen, Thomas, 2020. "Tax Competition and Inequality: The Case for Global Tax Governance," SocArXiv zqk83, Center for Open Science.

    Cited by:

    1. Freeman, Dena, 2018. "De-democratisation and rising inequality: the underlying cause of a worrying trend," LSE Research Online Documents on Economics 88038, London School of Economics and Political Science, LSE Library.
    2. Lips, Wouter, 2018. "Great powers in global tax governance: a comparison of the US role in the CRS and BEPS," SocArXiv ewd3j, Center for Open Science.
    3. Laura Seelkopf & Moritz Bubek & Edgars Eihmanis & Joseph Ganderson & Julian Limberg & Youssef Mnaili & Paula Zuluaga & Philipp Genschel, 2021. "The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide," The Review of International Organizations, Springer, vol. 16(1), pages 239-263, January.
    4. 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.

  5. Hakelberg, Lukas & Rixen, Thomas, 2020. "Is Neoliberalism Still Spreading? The Impact of International Cooperation on Capital Taxation," SocArXiv tvneu, Center for Open Science.

    Cited by:

    1. Konovalova, Mayya & Tuck, Penelope & Ormeño Pérez, Rodrigo, 2023. "In search of the owner: Regulating through transparency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    2. Khadjavi, Menusch & Vertelman, Marjolein, 2022. "Closing pandora's box: How to improve the common reporting standard," Kiel Working Papers 2223, Kiel Institute for the World Economy (IfW Kiel).
    3. Petr Janský & Markus Meinzer & Miroslav Palanský, 2022. "Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 673-704, July.

  6. Dietsch, Peter & Rixen, Thomas, 2012. "Tax Competition and Global Background Justice," SocArXiv zx6at, Center for Open Science.

    Cited by:

    1. Freeman, Dena, 2018. "De-democratisation and rising inequality: the underlying cause of a worrying trend," LSE Research Online Documents on Economics 88038, London School of Economics and Political Science, LSE Library.
    2. METAXAS Theodore & NIKOU Rania, 2020. "Taxes In The Automotive And Telecommunications Industries Of The Usa: Evolution And Comparison With The European Union," Applied Econometrics and International Development, Euro-American Association of Economic Development, vol. 20(2), pages 99-116.
    3. José Antonio Alonso, 2018. "International tax cooperation and sovereign debt crisis resolution: reforming global governance to ensure no one is left behind," CDP Background Papers 041, United Nations, Department of Economics and Social Affairs.
    4. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
    5. Gregor Murray & Patrice Jalette & Jacques Bélanger & Christian Lévesque, 2014. "The ‘hollowing out’ of the national subsidiary in multinational companies: is it happening, does it matter, what are the strategic consequences?," Transfer: European Review of Labour and Research, , vol. 20(2), pages 217-236, May.
    6. 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.

  7. Rixen, Thomas & Schwarz, Peter, 2011. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," SocArXiv x3rhq, Center for Open Science.

    Cited by:

    1. Lukas Hakelberg, 2014. "The Power Politics of International Tax Cooperation. Why Luxembourg and Austria accepted automatic exchange of information on foreign account holders’ interest income," EUI-RSCAS Working Papers p0375, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    2. Lukas Hakelberg & Max Schaub, 2018. "The redistributive impact of hypocrisy in international taxation," Regulation & Governance, John Wiley & Sons, vol. 12(3), pages 353-370, September.
    3. David M. Kemme & Bhavik Parikh & Tanja Steigner, 2017. "Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD," European Financial Management, European Financial Management Association, vol. 23(3), pages 519-542, June.
    4. Thomas Rixen, 2013. "Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 61-75.
    5. Fabio Wasserfallen, 2014. "Political and Economic Integration in the EU: The Case of Failed Tax Harmonization," Journal of Common Market Studies, Wiley Blackwell, vol. 52(2), pages 420-435, March.

  8. Rixen, Thomas, 2010. "From Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governance," SocArXiv aut7j, Center for Open Science.

    Cited by:

    1. Hearson, Martin, 2018. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards," LSE Research Online Documents on Economics 88351, London School of Economics and Political Science, LSE Library.
    2. Batabyal, Amitrajeet & Nijkamp, Peter, 2021. "Efficient Regional Taxes in the Presence of Mobile Creative Capital," MPRA Paper 111534, University Library of Munich, Germany, revised 06 Jan 2022.
    3. Christensen, Rasmus Corlin, 2017. "Professional Competition in Global Tax Reform: Transparency in Global Wealth Chains," SocArXiv gu63m, Center for Open Science.
    4. Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
    5. Lips, Wouter, 2018. "Great powers in global tax governance: a comparison of the US role in the CRS and BEPS," SocArXiv ewd3j, Center for Open Science.
    6. Garcia-Bernardo, Javier & Reurink, Arjan, 2019. "Competing with whom? European tax competition, the "great fragmentation of the firm," and varieties of FDI attraction profiles," MPIfG Discussion Paper 19/9, Max Planck Institute for the Study of Societies.
    7. Thomas Rixen & Bernhard Zangl, 2013. "The politicization of international economic institutions in US public debates," The Review of International Organizations, Springer, vol. 8(3), pages 363-387, September.
    8. 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.

  9. Rixen, Thomas, 2008. "The institutional Design of international double Taxation Avoidance," MPRA Paper 8322, University Library of Munich, Germany.

    Cited by:

    1. Rixen, Thomas, 2008. "The institutional Design of international double Taxation Avoidance," MPRA Paper 8322, University Library of Munich, Germany.

  10. Rixen, Thomas, 2008. "Politicization and institutional (non-) change in international taxation [Politisierung und institutioneller (Nicht-)Wandel des internationalen Steuerregimes]," Discussion Papers, Research Unit: Global Governance SP IV 2008-306, WZB Berlin Social Science Center.

    Cited by:

    1. Hearson, Martin, 2018. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards," LSE Research Online Documents on Economics 88351, London School of Economics and Political Science, LSE Library.
    2. Vega, Alberto, 2012. "International governance through soft law: The case of the OECD transfer pricing guidelines," TranState Working Papers 163, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    3. Richard M. Bird, 2018. "Are global taxes feasible?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1372-1400, October.
    4. Thomas Rixen & Bernhard Zangl, 2013. "The politicization of international economic institutions in US public debates," The Review of International Organizations, Springer, vol. 8(3), pages 363-387, September.

  11. Rixen, Thomas, 2005. "Internationale Kooperation im asymmetrischen Gefangenendilemma: Das OECD Projekt gegen schädlichen Steuerwettbewerb," MPRA Paper 329, University Library of Munich, Germany, revised 2005.

    Cited by:

    1. Schwarz, Peter, 2009. "Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive," International Review of Law and Economics, Elsevier, vol. 29(2), pages 97-105, June.

Articles

  1. Rixen, Thomas, 2016. "Das soziale Europa im Räderwerk des Steuerwettbewerbs," WSI-Mitteilungen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(1), pages 49-56.

    Cited by:

    1. Seikel, Daniel, 2016. "A social and democratic Europe? Obstacles and perspectives for action," WSI Working Papers 207, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.

  2. Thomas Rixen & Lora Anne Viola, 2015. "Putting path dependence in its place: toward a Taxonomy of institutional change," Journal of Theoretical Politics, , vol. 27(2), pages 301-323, April.

    Cited by:

    1. Gerschewski, Johannes, 2021. "Explanations of Institutional Change: Reflecting on a “Missing Diagonal”," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 115(1), pages 218-233.
    2. Jeroen van der Heijden, 2020. "Urban climate governance informed by behavioural insights: A commentary and research agenda," Urban Studies, Urban Studies Journal Limited, vol. 57(9), pages 1994-2007, July.
    3. Hubert Zimmermann, 2019. "The European Parliament and the Layered Politicization of the External Dimension of the Common Fisheries Policy," Politics and Governance, Cogitatio Press, vol. 7(3), pages 237-247.
    4. Beyer, Jürgen, 2024. "On a Branching Route: The Spectrum of Path Dependency in Policy Research," SocArXiv 4nhxk, Center for Open Science.
    5. Adekola, Olalekan & Grainger, Alan, 2023. "Bottom-up and bottom-top institutional changes in environmental management in the Niger Delta," World Development Perspectives, Elsevier, vol. 31(C).
    6. Stephen, Matthew D. & Parízek, Michal, 2019. "New Powers and the Distribution of Preferences in Global Trade Governance: From Deadlock and Drift to Fragmentation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 24(6), pages 735-758.
    7. Baxter Jamie, 2019. "Leadership, Law and Development," The Law and Development Review, De Gruyter, vol. 12(1), pages 119-158, January.
    8. I Gede Wahyu Wicaksana & Demas Nauvarian & Putu Shangrina Pramudia, 2023. "ASEAN, COVID-19 and Myanmar crisis: Dealing with critical juncture," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 26(1), pages 40-54, March.

  3. Thomas Rixen & Bernhard Zangl, 2013. "The politicization of international economic institutions in US public debates," The Review of International Organizations, Springer, vol. 8(3), pages 363-387, September.

    Cited by:

    1. Kreuder-Sonnen, Christian & Zangl, Bernhard, 2020. "Zwischen Hoffen und Bangen: Zum Verhältnis von Autorität, Politisierung und Demokratisierung in internationalen Organisationen [Between hope and fear: On the relationship between authority, politic," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27(1), pages 5-36.
    2. Liesbet Hooghe & Gary Marks, 2015. "Delegation and pooling in international organizations," The Review of International Organizations, Springer, vol. 10(3), pages 305-328, September.
    3. Stephen, Matthew D., 2015. "‘Can you pass the salt?’ The legitimacy of international institutions and indirect speech," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 21(4), pages 768-792.
    4. Zürn, Michael, 2019. "Politicization compared: at national, European, and global levels," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 26(7), pages 977-995.
    5. Jeffrey King & Andrew Lugg, 2023. "Politicising pandemics: Evidence from US media coverage of the World Health Organisation," Global Policy, London School of Economics and Political Science, vol. 14(2), pages 247-259, May.
    6. Liesbet Hooghe & Tobias Lenz & Gary Marks, 2019. "Contested world order: The delegitimation of international governance," The Review of International Organizations, Springer, vol. 14(4), pages 731-743, December.
    7. Henning Schmidtke, 2019. "Elite legitimation and delegitimation of international organizations in the media: Patterns and explanations," The Review of International Organizations, Springer, vol. 14(4), pages 633-659, December.
    8. Berthold Rittberger & Helena Schwarzenbeck & Bernhard Zangl, 2017. "Where Does the Buck Stop? Explaining Public Responsibility Attributions in Complex International Institutions," Journal of Common Market Studies, Wiley Blackwell, vol. 55(4), pages 909-924, July.
    9. Christine Hackenesch & Julian Bergmann & Jan Orbie, 2021. "Development Policy under Fire? The Politicization of European External Relations," Journal of Common Market Studies, Wiley Blackwell, vol. 59(1), pages 3-19, January.
    10. Jonas Tallberg & Michael Zürn, 2019. "The legitimacy and legitimation of international organizations: introduction and framework," The Review of International Organizations, Springer, vol. 14(4), pages 581-606, December.
    11. Rauh, Christian & Zürn, Michael, 2020. "Authority, politicization, and alternative justifications: endogenous legitimation dynamics in global economic governance," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27(3), pages 583-611.

  4. Thomas Rixen, 2013. "Why reregulation after the crisis is feeble: Shadow banking, offshore financial centers, and jurisdictional competition," Regulation & Governance, John Wiley & Sons, vol. 7(4), pages 435-459, December.

    Cited by:

    1. Rasmus Corlin Christensen & Leonard Seabrooke & Duncan Wigan, 2022. "Professional action in global wealth chains," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 705-721, July.
    2. Siri, Michele, 2017. "Corporate governance of insurance firms after Sovency II," ICIR Working Paper Series 27/17, Goethe University Frankfurt, International Center for Insurance Regulation (ICIR).
    3. Orla McCullagh & Mark Cummins & Sheila Killian, 2023. "Decoupling VaR and regulatory capital: an examination of practitioners’ experience of market risk regulation," Journal of Banking Regulation, Palgrave Macmillan, vol. 24(3), pages 321-336, September.
    4. Leo Ahrens & Lukas Hakelberg & Thomas Rixen, 2022. "A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 653-672, July.
    5. Ellis, Scott & Sharma, Satish & Brzeszczyński, Janusz, 2022. "Systemic risk measures and regulatory challenges," Journal of Financial Stability, Elsevier, vol. 61(C).
    6. Wenxia Ge & Jeong-Bon Kim & Tiemei Li & Jing Zhang, 2022. "Subsidiary operations in offshore financial centers and bank risk-taking: International evidence," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(2), pages 268-301, March.
    7. Sue Wright & Elizabeth Sheedy & Shane Magee, 2018. "International compliance with new Basel Accord principles for risk governance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 279-311, March.
    8. Oddný Helgadóttir, 2023. "The new luxury freeports: Offshore storage, tax avoidance, and ‘invisible’ art," Environment and Planning A, , vol. 55(4), pages 1020-1040, June.
    9. Jonathan Beaverstock & Adam Leaver & Daniel Tischer, 2023. "How financial products organize spatial networks: Analyzing collateralized debt obligations and collateralized loan obligations as “networked productsâ€," Environment and Planning A, , vol. 55(4), pages 969-996, June.
    10. Scott James & Lucia Quaglia, 2023. "Epistemic contestation and interagency conflict: The challenge of regulating investment funds," Regulation & Governance, John Wiley & Sons, vol. 17(2), pages 346-362, April.

  5. Thomas Rixen, 2013. "Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 61-75.

    Cited by:

    1. Franz W. Wagner, 2019. "Unternehmensbesteuerung und Corporate Social Responsibility [Business Taxation and Corporate Social Responsibility]," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 347-380, November.

  6. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
    See citations under working paper version above.
  7. Thomas Rixen & Peter Schwarz, 2009. "Bargaining over the Avoidance of Double Taxation: Evidence from German Tax Treaties," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(4), pages 442-471, December.

    Cited by:

    1. Sebastian Beer & Jan Loeprick, 2018. "The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa," IMF Working Papers 2018/227, International Monetary Fund.
    2. Hearson, Martin, 2018. "When do developing countries negotiate away their corporate tax base?," LSE Research Online Documents on Economics 87762, London School of Economics and Political Science, LSE Library.
    3. Braun, Julia & Zagler, Martin, 2017. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements," ZEW Discussion Papers 17-011, ZEW - Leibniz Centre for European Economic Research.
    4. Martin Hearson, 2017. "What makes countries negotiate away their corporate tax base?," WIDER Working Paper Series wp-2017-122, World Institute for Development Economic Research (UNU-WIDER).
    5. Petr Janský & Jan Láznička & Miroslav Palanský, 2021. "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
    6. Hearson, Martin, 2018. "Transnational expertise and the expansion of the international tax regime: imposing ‘acceptable’ standards," LSE Research Online Documents on Economics 88351, London School of Economics and Political Science, LSE Library.
    7. Jamroży Marcin & Janiszewska Magdalena, 2021. "Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(2), pages 177-193, June.
    8. Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
    9. Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).
    10. Sebastian Beer & Jan Loeprick, 2021. "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 113-153, February.
    11. Kunka Petkova & Andrzej Leszek Stasio & Martin Zagler, 2020. "Bilateral Tax Competition and Regional Spillovers in Tax Treaty Formation," JRC Working Papers on Taxation & Structural Reforms 2020-07, Joint Research Centre.

Books

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More information

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Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 7 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (4) 2008-04-29 2020-03-16 2020-03-16 2020-10-05
  2. NEP-ACC: Accounting and Auditing (2) 2020-03-16 2020-10-05
  3. NEP-INT: International Trade (2) 2006-12-04 2020-03-16
  4. NEP-PUB: Public Finance (2) 2020-03-16 2020-03-16
  5. NEP-CDM: Collective Decision-Making (1) 2006-10-21
  6. NEP-IUE: Informal and Underground Economics (1) 2020-10-05
  7. NEP-POL: Positive Political Economics (1) 2006-12-04

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. For general information on how to correct material on RePEc, see these instructions.

To update listings or check citations waiting for approval, Thomas Rixen should log into the RePEc Author Service.

To make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to add or correct references and citations.

To link different versions of the same work, where versions have a different title, use this form. Note that if the versions have a very similar title and are in the author's profile, the links will usually be created automatically.

Please note that most corrections can take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.