A Synthesis of Recent Developments in the Theory of Capital Tax Competition
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- Franto Ricka, 2012. "The right-wing power of small countries," Working Papers 153, European Bank for Reconstruction and Development, Office of the Chief Economist.
- Ozlem Onaran & Valerie Boesch & Markus Leibrecht, 2012. "How Does Globalization Affect The Implicit Tax Rates On Labor Income, Capital Income, And Consumption In The European Union?," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 880-904, October.
- Mara (Nandra), Eugenia Ramona, 2007. "Tax Competition in the European Union – Evidence from Panel Data," MPRA Paper 21082, University Library of Munich, Germany, revised 2007.
- Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- C. Dembour, 2008. "Competition for Business Location: A Survey," Journal of Industry, Competition and Trade, Springer, vol. 8(2), pages 89-111, June.
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More about this item
Keywords
tax competition; capital taxation; capital mobility;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- F2 - International Economics - - International Factor Movements and International Business
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2004-01-25 (Public Economics)
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