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Tax Competition As A Cause Of Falling Corporate Income Tax Rates: A Survey Of Empirical Literature
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Cited by:
- Aras Zirgulis, 2014. "Is International Capital Tax Competition Fueled by the Quest for Increased Productivity?," Proceedings of International Academic Conferences 0702435, International Institute of Social and Economic Sciences.
- 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.
- Steffen Huck & Gabriele K. Lünser & Jean-Robert Tyran, 2016.
"Price competition and reputation in markets for experience goods: an experimental study,"
RAND Journal of Economics, RAND Corporation, vol. 47(1), pages 99-117, February.
- Huck, Steffen & Lünser, Gabriele K. & Tyran, Jean-Robert, 2013. "Price competition and reputation in markets for experience goods: An experimental study," Discussion Papers, Research Unit: Economics of Change SP II 2013-312, WZB Berlin Social Science Center.
- Huck, Steffen & Lünser, Gabriele K. & Tyran, Jean-Robert, 2015. "Price competition and reputation in markets for experience goods: An experimental study," Discussion Papers, Research Unit: Economics of Change SP II 2013-312r, WZB Berlin Social Science Center.
- Shafik Hebous & Alexander Klemm & Saila Stausholm, 2020.
"Revenue Implications of Destination-Based Cash-Flow Taxation,"
IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(4), pages 848-874, December.
- Shafik Hebous & Alexander Klemm & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," CESifo Working Paper Series 7457, CESifo.
- Mr. Shafik Hebous & Mr. Alexander D Klemm & Saila Stausholm, 2019. "Revenue Implications of Destination-Based Cash-Flow Taxation," IMF Working Papers 2019/007, International Monetary Fund.
- Hebous, Shafik & Keen, Michael, 2023.
"Pareto-improving minimum corporate taxation,"
Journal of Public Economics, Elsevier, vol. 225(C).
- Mr. Shafik Hebous & Mr. Michael Keen, 2021. "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers 2021/250, International Monetary Fund.
- Shafik Hebous & Michael Keen, 2022. "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series 9633, CESifo.
- Adam, Antonis & Kammas, Pantelis & Lagou, Athina, 2013.
"The effect of globalization on capital taxation: What have we learned after 20years of empirical studies?,"
Journal of Macroeconomics, Elsevier, vol. 35(C), pages 199-209.
- Adam, Antonis & Kammas, Pantelis & Lagou, Athina, 2011. "The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?," MPRA Paper 33382, University Library of Munich, Germany.
- Hans Pitlik & Michael Klien & Margit Schratzenstaller-Altzinger & Christina Seyfried, 2015. "Umfassende Steuerhoheit der österreichischen Bundesländer," WIFO Studies, WIFO, number 58545, August.
- 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.
- Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015.
"What Do We Know about the Tax Planning of German-based Multinational Firms?,"
ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
- Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
- 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.
- Heimberger, Philipp, 2021. "Corporate tax competition: A meta-analysis," European Journal of Political Economy, Elsevier, vol. 69(C).
- Fabien Candau & Jacques Le Cacheux, 2018.
"Taming Tax Competition with a European Corporate Income Tax,"
Revue d'économie politique, Dalloz, vol. 128(4), pages 575-611.
- Fabien Candau & Jacques Le Cacheux, 2018. "Taming Tax Competition with a European Corporate Income Tax," Post-Print hal-02138622, HAL.
- Fabien Candau & Jacques Le Cacheux, 2018. "Taming Tax Competition with a European Corporate Income Tax," SciencePo Working papers Main hal-02138622, HAL.
- Keshab Bhattarai & Jonathan Haughton & Michael Head & David G Tuerck, 2017. "Simulating Corporate Income Tax Reform Proposals with a Dynamic CGE Model," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(5), pages 20-35, May.
- Paul L. Baker, 2018. "An Analysis of the Corporate Income Tax Policy of Less Developed Countries," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 400-427, April.
- repec:ces:ifodic:v:12:y:2015:i:4:p:19149984 is not listed on IDEAS
- Richard M. Bird, 2014.
"Foreign advice and tax policy in developing countries,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144,
Edward Elgar Publishing.
- Richard M. Bird, 2013. "Foreign Advice and Tax Policy in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Simon Loretz & Margit Schratzenstaller-Altzinger, 2019. "Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), pages 61-71, January.
- 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.
- 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.
- Alou Adesse Dama & Gregoire Rota-Graziosi & Faycal Sawadogo, 2024.
"The regressivity of CIT exemptions in Africa,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 909-934, June.
- Alou Adesse Dama & Grégoire Rota-Graziosi & Faycal Sawadogo, 2024. "The regressivity of CIT exemptions in Africa," Post-Print hal-04421454, HAL.
- Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
- 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.
- Michael P. Devereux & Simon Loretz, 2013.
"What Do We Know About Corporate Tax Competition?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 745-774, September.
- Michael Devereux & Simon Loretz, 2012. "What do we know about corporate tax competition?," Working Papers 1229, Oxford University Centre for Business Taxation.
- Adam, Antonis & Kammas, Pantelis & Lapatinas, Athanasios, 2015.
"Income inequality and the tax structure: Evidence from developed and developing countries,"
Journal of Comparative Economics, Elsevier, vol. 43(1), pages 138-154.
- Adam, Antonis & Kammas, Pantelis & Lapatinas, Athanasios, 2013. "Income inequality and the tax structure: Evidence from developed and developing countries," MPRA Paper 46148, University Library of Munich, Germany.
- Nicodème, Gaëtan & Caiumi, Antonella & Majewski, Ina, 2018.
"What Happened to CIT collection? Solving the Rates-Revenues Puzzle,"
CEPR Discussion Papers
13385, C.E.P.R. Discussion Papers.
- Nicodeme Gaetan & Caiumi Antonella & Majewski Ina, 2018. "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," Taxation Papers 74, Directorate General Taxation and Customs Union, European Commission.
- Gaetan Nicodeme & Antonella Caiumi & Ina Majewski, 2018. "What Happened to CIT Collection? Solving the Rates-Revenues Puzzle," CESifo Working Paper Series 7412, CESifo.
- Delgado, Francisco J. & Fernández-Rodríguez, Elena & Martínez-Arias, Antonio & Presno, Maria J., 2019. "Club convergence in the corporate income tax: The case of European effective rates," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 523(C), pages 942-953.
- Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
- Kawachi, Keisuke & Ogawa, Hikaru & Susa, Taiki, 2020. "Endogenous capital supply and equilibrium leadership in tax competition," International Review of Economics & Finance, Elsevier, vol. 70(C), pages 622-634.
- Young Lee, 2020. "Competition in Corporate and Personal Income Tax: Evidence from 67 Developed and Developing Countries," Korean Economic Review, Korean Economic Association, vol. 36, pages 101-133.
- Guttorm Schjelderup & Frank Stähler, 2024.
"The economics of the global minimum tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 935-952, August.
- Guttorm Schjelderup & Frank Stähler, 2023. "The Economics of the Global Minimum Tax," CESifo Working Paper Series 10319, CESifo.
- Schjelderup, Guttorm & Stähler, Frank, 2023. "The Economics of the Global Minimum Tax," Discussion Papers 2023/3, Norwegian School of Economics, Department of Business and Management Science, revised 21 Mar 2023.
- 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.
- Alexander Krenek & Mark Sommer & Margit Schratzenstaller-Altzinger, 2019. "Sustainability-oriented Future EU Funding. A European Border Carbon Adjustment," WIFO Working Papers 587, WIFO.
- Joan Costa-Font & Filipe De-Albuquerque & Hristos Doucouliagos, 2014. "Do jurisdictions compete on taxes? A meta-regression analysis," Public Choice, Springer, vol. 161(3), pages 451-470, December.
- Xu (Susan) Tang, 2017. "Competition or Coordination: Strategic Environmental Policymaking Across OECD Countries," 2017 Papers pta721, Job Market Papers.
- Petr Janský, 2023.
"Corporate Effective Tax Rates for Research and Policy,"
Public Finance Review, , vol. 51(2), pages 171-205, March.
- Petr Jansky, 2020. "Corporate Effective Tax Rates for Research and Policy," Working Papers IES 2020/41, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2020.
- Michael Chletsos & Andreas Sintos, 2023. "Financial development and income inequality: A meta‐analysis," Journal of Economic Surveys, Wiley Blackwell, vol. 37(4), pages 1090-1119, September.
- Sebastian Beer & Mr. Alexander D Klemm & Ms. Thornton Matheson, 2018. "Tax Spillovers from US Corporate Income Tax Reform," IMF Working Papers 2018/166, International Monetary Fund.
- Wifo, 2019. "WIFO-Monatsberichte, Heft 1/2019," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), January.
- Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 38-49.
- Joel HELLIER, 2021. "Globalization and Inequality in Advanced Economies: A Provisional Assessment," Working Papers 575, ECINEQ, Society for the Study of Economic Inequality.
- Aras Zirgulis, 2014. "Is International Capital Tax Competition Fueled by the Quest for Increased Productivity?," International Journal of Economic Sciences, Prague University of Economics and Business, vol. 2014(4), pages 99-116.
- Margit Schratzenstaller-Altzinger, 2017. "The Next Multiannual Financial Framework (MFF), its Structure and the Own Resources," WIFO Studies, WIFO, number 60722, August.
- Shafik Hebous & Alfons J. Weichenrieder, 2015.
"What Do We Know about the Tax Planning of German-based Multinational Firms?,"
ifo DICE Report,
ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 15-21, 01.
- Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Goethe University Frankfurt, Research Center SAFE - Sustainable Architecture for Finance in Europe.
- Georg U. Thunecke, 2023. "Are Consumers Paying the Bill? How International Tax Competition Affects Consumption Taxation," Working Papers tax-mpg-rps-2023-26, Max Planck Institute for Tax Law and Public Finance.
- Alonso José Antonio, 2018. "Two Major Gaps in Global Governance: International Tax Cooperation and Sovereign Debt Crisis Resolution," Journal of Globalization and Development, De Gruyter, vol. 9(2), pages 1-17, December.