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Can Capital Income Taxes Survive in Open Economies?
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Cited by:
- Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
- Jorge Blázquez & José M. Martín-Moreno, 2002. "Capital privado y competencia internacional: la armonización fiscal nunca es suficiente," Investigaciones Economicas, Fundación SEPI, vol. 26(2), pages 359-372, May.
- Johannes Becker & Clemens Fuest, 2011.
"Optimal tax policy when firms are internationally mobile,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 580-604, October.
- Johannes Becker & Clemens Fuest, 2005. "Optimal Tax Policy when Firms are Internationally Mobile," CESifo Working Paper Series 1592, CESifo.
- Johannes Becker & Clemens Fuest, 2009. "Optimal tax policy when firms are internationallly mobile," Working Papers 0907, Oxford University Centre for Business Taxation.
- Clemens Fuest & Bernd Huber, 2002.
"Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 567-589, September.
- Fuest, Clemens & Huber, Bernd, 2002. "Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms," Munich Reprints in Economics 20311, University of Munich, Department of Economics.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Koop, Michael J., 2001. "Capital Income Taxation of Asymmetric Countries," Kiel Working Papers 1041, Kiel Institute for the World Economy (IfW Kiel).
- Chung, Soon Mok & Wilson, John Douglas, 1997. "The optimal taxation of interregionally mobile capital under uncertainty," Regional Science and Urban Economics, Elsevier, vol. 27(4-5), pages 475-496, August.
- Kai Konrad, 2008.
"Mobile tax base as a global common,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 395-414, August.
- Kai A. Konrad, 2007. "Mobile Tax Base as a Global Common," CESifo Working Paper Series 2144, CESifo.
- Konrad, Kai A., 2008. "Mobile tax base as a global common," Munich Reprints in Economics 22088, University of Munich, Department of Economics.
- Alfons Weichenrieder, 1996. "Fighting international tax avoidance," Fiscal Studies, Institute for Fiscal Studies, vol. 17(1), pages 37-58, February.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995.
"Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting,"
NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94,
National Bureau of Economic Research, Inc.
- Roger H. Gordon & Jeffrey K. Mackie-Mason, "undated". "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," EPRU Working Paper Series 93-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994. "Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Working Papers 4690, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Mackie-Mason, J.K., 1993. "Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting," Memorandum 1993_018, Oslo University, Department of Economics.
- 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.
- Janeba, Eckhard & Osterloh, Steffen, 2012.
"Tax and the city: A theory of local tax competition and evidence for Germany,"
ZEW Discussion Papers
12-005, ZEW - Leibniz Centre for European Economic Research.
- Janeba, Eckhard & Osterloh, Steffen, 2013. "Tax and the city: A theory of local tax competition and evidence for Germany," ZEW Discussion Papers 12-005 [rev.], ZEW - Leibniz Centre for European Economic Research.
- Bo Rasmussen, 1999. "On the Scope for International Tax Cooperation: The Role of Capital Controls," Open Economies Review, Springer, vol. 10(4), pages 395-414, October.
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
- Otusanya, Olatunde Julius, 2011. "The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 316-332.
- 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).
- Guttorm Schjelderup, 1999. "Multinationals, Intra-Firm Trade and the Taxation of Foreign-Source Income," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 6(1), pages 93-105.
- Kunka Petkova, 2021. "Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 890-940, August.
- 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.
- 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.
- Angela Mans, 1996. "Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 65(3), pages 331-353.
- Kenneth G. Stewart & Michael C. Webb, 2003. "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers 0301, Department of Economics, University of Victoria.
- Rauscher, Michael, 1996. "Interjurisdictional competition and the efficiency of the public sector: The triumph of the market over the state?," Kiel Working Papers 732, Kiel Institute for the World Economy (IfW Kiel).
- Lin, Shuanglin, 2008. "China's value-added tax reform, capital accumulation, and welfare implications," China Economic Review, Elsevier, vol. 19(2), pages 197-214, June.
- Desai, Mihir A. & Hines, James R. Jr., 2002.
"Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
- Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
- Wolfgang Eggert & Bernd Genser, 2001.
"Is Tax Harmonization Useful?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 511-527, August.
- Eggert, Wolfgang & Genser, Bernd, 2000. "Is tax harmonization useful?," CoFE Discussion Papers 00/23, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Wolfram Richter & Kerstin Schneider, 2001.
"Taxing Mobile Capital with Labor Market Imperfections,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(3), pages 245-262, May.
- Wolfram F. Richter & Kerstin Schneider, 2001. "Taxing Mobile Capital with Labor Market Imperfections," CESifo Working Paper Series 477, CESifo.
- George R. Zodrow, 2019.
"Should Capital Income Be Subject to Consumption-Based Taxation?,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168,
World Scientific Publishing Co. Pte. Ltd..
- George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
- Robert Philipowski, 2016. "Should profit shifting be prohibited? The importance of timing," Economics Bulletin, AccessEcon, vol. 36(4), pages 2365-2367.
- Ronald B. Davies & Carsten Eckel, 2010.
"Tax Competition for Heterogeneous Firms with Endogenous Entry,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 77-102, February.
- Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," The Institute for International Integration Studies Discussion Paper Series iiisdp214, IIIS.
- Davies, Ronald B. & Eckel, Carsten, 2010. "Tax Competition for Heterogeneous Firms with Endogenous Entry," Munich Reprints in Economics 20021, University of Munich, Department of Economics.
- Ronald B. Davies & Carsten Eckel, 2007. "Tax Competition for Heterogeneous Firms with Endogenous Entry," University of Oregon Economics Department Working Papers 2007-6, University of Oregon Economics Department.
- Janeba, Eckhard, 1995.
"Corporate income tax competition, double taxation treaties, and foreign direct investment,"
Journal of Public Economics, Elsevier, vol. 56(2), pages 311-325, February.
- Janeba, Eckhard, 1992. "Corporate income tax competition, double taxation treaties, and foreign direct investment," Discussion Papers, Series II 194, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Rodrik, D. & van Ypersele, T.P.M.C., 1999.
"When does International Capital Mobility Require Tax Coordination?,"
Discussion Paper
1999-27, Tilburg University, Center for Economic Research.
- Rodrik, D. & van Ypersele, T.P.M.C., 1999. "When does International Capital Mobility Require Tax Coordination?," Other publications TiSEM a1da3042-3180-42b8-a8a3-4, Tilburg University, School of Economics and Management.
- Mintz, Jack M., 2000. "Taxation of Investment and Finance in an International Setting: Implications for Tax Competition," CoFE Discussion Papers 00/33, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Justus Haucap, 2012.
"Steuern, Wettbewerb und Wettbewerbsneutralität,"
Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, February.
- Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
- Marcel Gérard, 2004. "Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Savings Taxation," CESifo Working Paper Series 1340, CESifo.
- Janeba, Eckhard & Osterloh, Steffen, 2013. "Tax and the city — A theory of local tax competition," Journal of Public Economics, Elsevier, vol. 106(C), pages 89-100.
- repec:bla:jcmkts:v:46:y:2008:i::p:315-336 is not listed on IDEAS
- Bacchetta, Philippe & Espinosa, Maria Paz, 1995.
"Information sharing and tax competition among governments,"
Journal of International Economics, Elsevier, vol. 39(1-2), pages 103-121, August.
- Bacchetta, P. & Paz Espinosa, M., 1992. "Information Sharing and Tax Competition Among Governments," UFAE and IAE Working Papers 173.92, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Philippe Bacchetta & Maria Paz Espinosa, 1993. "Information Sharing and Tax Competition Among Governments," CEPR Financial Markets Paper 0028, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 33 Great Sutton Street, London EC1V 0DX..
- Z. Robinson & J. De Beer, 2021.
"Revisiting corporate income tax determinants in Southern Africa,"
Development Southern Africa, Taylor & Francis Journals, vol. 38(4), pages 564-579, July.
- Robinson, Zurika & de Beer, Jesse, 2020. "Revisiting corporate income tax determinants in Southern Africa," Working Papers 26650, University of South Africa, Department of Economics.
- Bo Sandemann Rasmussen, "undated". "Partial vs. Global Coordination of Capital Income Tax Policies," Economics Working Papers 2001-3, Department of Economics and Business Economics, Aarhus University.
- Luisa R. Blanco & Cynthia L. Rogers, 2012.
"Do Tax Havens Really Flourish?,"
Global Economy Journal (GEJ), World Scientific Publishing Co. Pte. Ltd., vol. 12(3), pages 1-23, August.
- Blanco Luisa R. & Rogers Cynthia L., 2012. "Do Tax Havens Really Flourish?," Global Economy Journal, De Gruyter, vol. 12(3), pages 1-23, September.
- Rachel Griffith, 1996. "A note on the taxation of capital income in the Czech Republic and Poland," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 91-103, August.
- Sjögren, Tomas, 2017. "Capital Taxation in a Fiscal Union – Implications of Simultaneous Horizontal and Decentralized Leadership," Umeå Economic Studies 947, Umeå University, Department of Economics.
- Turnovsky, Stephen J & Bianconi, Marcelo, 1992.
"The International Transmission of Tax Policies in a Dynamic World Economy,"
Review of International Economics, Wiley Blackwell, vol. 1(1), pages 49-72, November.
- Stephen J. Turnovsky & Marcelo Bianconi, 1992. "The International Transmission of Tax Policies in a Dynamic World Economy," NBER Working Papers 4086, National Bureau of Economic Research, Inc.
- Feld, Lars P. & Kirchgassner, Gebhard, 2003.
"The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 129-155, January.
- Lars P. Feld & Gebhard Kirchgässner, 2001. "The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons," CESifo Working Paper Series 455, CESifo.
- Lemelin, André & Savard, Luc, 2022. "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 758-774.
- Slemrod, Joel & Hansen, Carl & Procter, Roger, 1997.
"The seesaw principle in international tax policy,"
Journal of Public Economics, Elsevier, vol. 65(2), pages 163-176, August.
- Joel Slemrod & Carl Hansen & Roger Procter, 1994. "The Seesaw Principle in International Tax Policy," NBER Working Papers 4867, National Bureau of Economic Research, Inc.
- Dehejia, Vivek H. & Weichenrieder, Alfons J., 2001.
"Tariff jumping foreign investment and capital taxation,"
Journal of International Economics, Elsevier, vol. 53(1), pages 223-230, February.
- Vivek Dehejia & Alfons J. Weichenrieder & Alfons Weichenrieder, 2000. "Tariff Jumping Foreign Investment and Capital Taxation," CESifo Working Paper Series 260, CESifo.
- Adriana CAZACU, 2020. "International Double Taxation. Content, Consequences and Avoidance (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 62-72, August.
- Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008.
"Corporate Income Tax and Economic Distortions,"
CESifo Working Paper Series
2477, CESifo.
- Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission.
- Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, ULB -- Universite Libre de Bruxelles.
- Mr. Manmohan S. Kumar & Mr. Dennis P. Quinn, 2012. "Globalization and Corporate Taxation," IMF Working Papers 2012/252, International Monetary Fund.
- Harry Grubert, 2004. "Tax Credits, Source Rules, Trade and Electronic Commerce: Behavioral Margins and the Design of International Tax Systems," CESifo Working Paper Series 1366, CESifo.
- Yong Yang, 1998. "International Taxation When Domestic Distributional Policy is Constrained," International Economic Journal, Taylor & Francis Journals, vol. 12(1), pages 75-93.
- Kempf, Hubert & Rota-Graziosi, Grégoire, 2010.
"Endogenizing leadership in tax competition,"
Journal of Public Economics, Elsevier, vol. 94(9-10), pages 768-776, October.
- Grégoire Rota-Graziosi & Hubert Kempf, 2010. "Endogenizing leadership in tax competition," PSE-Ecole d'économie de Paris (Postprint) halshs-00523585, HAL.
- Grégoire Rota-Graziosi & Hubert Kempf, 2010. "Endogenizing leadership in tax competition," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00523585, HAL.
- Grégoire Rota-Graziosi & Hubert Kempf, 2010. "Endogenizing leadership in tax competition," Post-Print halshs-00523585, HAL.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
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- Goodspeed, Timothy J., 1998. "Tax Competition, Benefit Taxes, and Fiscal Federalism," National Tax Journal, National Tax Association, vol. 51(n. 3), pages 579-86, September.
- Mr. Peter J. Mullins, 2006. "Moving to Territoriality? Implications for the United States and the Rest of the World," IMF Working Papers 2006/161, International Monetary Fund.
- Roger H. Gordon, 1992. "Canada-U.S. Free Trade and Pressures for Tax Coordination," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 75-96, National Bureau of Economic Research, Inc.
- Sven Stöwhase, 2013.
"How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
- Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
- Adriana CAZACU, 2020. "International Double Taxation. Content, Consequences and Avoidance (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(9), pages 61-72, September.
- Devereux, Michael P & Hubbard, R Glenn, 2003.
"Taxing Multinationals,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(4), pages 469-487, August.
- Michael P. Devereux & R. Glenn Hubbard, 2000. "Taxing Multinationals," NBER Working Papers 7920, National Bureau of Economic Research, Inc.
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- Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, March.
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- Hannes Winner, 2005. "Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 667-687, September.
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"Taxing multinationals: The scope for enforcement cooperation,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 487-509, June.
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- 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).
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"Captial mobility, distributive conflict and international tax coordination,"
Journal of International Economics, Elsevier, vol. 54(1), pages 57-73, June.
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"Taxes and international risk sharing,"
Journal of International Economics, Elsevier, vol. 102(C), pages 310-326.
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"Tax competition for foreign direct investment,"
Discussion Papers, Series II
329, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
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"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
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- Hubert Kempf & Grégoire Rota-Graziosi, 2010.
"Endogenizing leadership in the tax competition race,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
halshs-00492105, HAL.
- Hubert Kempf & Grégoire Rota-Graziosi, 2010. "Endogenizing leadership in the tax competition race," Post-Print halshs-00492105, HAL.
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"Tax competition, tax coordination and tax harmonization: The effects of EMU,"
Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
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"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.
- Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
- Ortmann, Regina, 2015. "Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups," arqus Discussion Papers in Quantitative Tax Research 184, arqus - Arbeitskreis Quantitative Steuerlehre.
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- Hikaru Ogawa & Taiki Susa, 2017. "Strategic delegation in asymmetric tax competition," Economics and Politics, Wiley Blackwell, vol. 29(3), pages 237-251, November.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
- Riedl, Arno & van Winden, Frans, 2012.
"Input versus output taxation in an experimental international economy,"
European Economic Review, Elsevier, vol. 56(2), pages 216-232.
- Arno Riedl & Frans van Winden, 2003. "Input versus Output Taxation in an Experimental International Economy," Tinbergen Institute Discussion Papers 03-058/1, Tinbergen Institute.
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