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Optimality properties of alternative systems of taxation of foreign capital income
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Cited by:
- 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.
- Roger H. Gordon & Soren Bo Nielsen, 1996. "Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy," NBER Working Papers 5527, National Bureau of Economic Research, Inc.
- Johannes Becker & Clemens Fuest, 2011.
"The taxation of foreign profits — The old view, the new view and a pragmatic view,"
Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 46(2), pages 92-97, March.
- Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits - the old view, the new view and a pragmatic view," Working Papers 1104, Oxford University Centre for Business Taxation.
- Clemens Fuest & Bernd Huber, 1999.
"Tax Coordination and Unemployment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 7-26, February.
- Clemens Fuest & Bernd Huber, "undated". "Tax Coordination and Unemployment," EPRU Working Paper Series 97-26, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Fuest, Clemens & Huber, Bernd, 1999. "Tax Coordination and Unemployment," Munich Reprints in Economics 20298, University of Munich, Department of Economics.
- Johannes Becker, 2013.
"Taxation of Foreign Profits with Heterogeneous Multinational Firms,"
The World Economy, Wiley Blackwell, vol. 36(1), pages 76-92, January.
- Johannes Becker, 2009. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," CESifo Working Paper Series 2899, CESifo.
- Amrita Dhillon & Myrna Wooders & Ben Zissimos, 2007.
"Tax Competition Reconsidered,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(3), pages 391-423, June.
- Wooders, Myrna & Zissimos, Ben & Dhillon, Amrita, 2001. "Tax Competition Reconsidered," Economic Research Papers 269396, University of Warwick - Department of Economics.
- Amrita Dhillon & Myrna H. Wooders & Ben Zissimos, 2006. "Tax Competition Reconsidered," Vanderbilt University Department of Economics Working Papers 0602, Vanderbilt University Department of Economics.
- Wooders, Myrna & Zissimos, Ben & Dhillon, Amrita, 2001. "Tax Competition Reconsidered," The Warwick Economics Research Paper Series (TWERPS) 622, University of Warwick, Department of Economics.
- Panos Hatzipanayotou & Costas Hadjiyiannis & Michael S. Michael, 2002.
"Tax Competition, Capital Mobility, and Public Good Provision Within a Trading Block,"
Review of International Economics, Wiley Blackwell, vol. 10(3), pages 442-458, August.
- Costas Hadjiyiannis & Panos Hatzipanayotou & Michael S. Michael, 2001. "Tax Competition, Capital Mobility and Public Good Provision Within a Trading Block," CESifo Working Paper Series 524, CESifo.
- Huber, Bernd, 1999. "Tax competition and tax coordination in an optimum income tax model," Journal of Public Economics, Elsevier, vol. 71(3), pages 441-458, March.
- Huizinga, Harry & Nielsen, Søren Bo, 2008.
"Must losing taxes on saving be harmful?,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1183-1192, June.
- Huizinga, Harry & Nielsen, Søren Bo, 2004. "Must losing taxes on saving be harmful?," Working Papers 15-2004, Copenhagen Business School, Department of Economics.
- Erkki Koskela & Ronnie Schöb, 2002.
"Optimal Factor Income Taxation in the Presence of Unemployment,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 4(3), pages 387-404, July.
- Erkki Koskela & Ronnie Schöb, 2000. "Optimal Factor Income Taxation in the Presence of Unemployment," CESifo Working Paper Series 279, CESifo.
- Koskela, Erkki & Schöb, Ronnie, 2001. "Optimal Factor Income Taxation in the Presence of Unemployment," Discussion Papers 758, The Research Institute of the Finnish Economy.
- Michael P. Devereux, 2008.
"Taxation of outbound direct investment: economic principles and tax policy considerations,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 698-719, winter.
- Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation.
- Haufler, Andreas & Wooton, Ian, 1999.
"Country size and tax competition for foreign direct investment,"
Journal of Public Economics, Elsevier, vol. 71(1), pages 121-139, January.
- Andreas Haufler & Ian Wooton, "undated". "Country Size and Tax Competition for Foreign Direct Investment," Working Papers 9702, Business School - Economics, University of Glasgow.
- Haufler, Andreas & Wooton, Ian, 1999. "Country size and tax competition for foreign direct investment," Munich Reprints in Economics 20408, University of Munich, Department of Economics.
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, December.
- Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo.
- Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo.
- Philippe Bacchetta & María Espinosa, 2000. "Exchange-of-Information Clauses in International Tax Treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 275-293, May.
- Johannes Becker, 2014.
"Strategic Trade Policy through the Tax System,"
The World Economy, Wiley Blackwell, vol. 37(9), pages 1237-1246, September.
- Johannes Becker, 2010. "Strategic Trade Policy through the Tax System," CESifo Working Paper Series 3066, CESifo.
- Zissimos, Ben & Wooders, Myrna, 2008.
"Public good differentiation and the intensity of tax competition,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1105-1121, June.
- Ben Zissimos & Myrna Wooders, 2003. "Public Good Differentiation and the Intensity of Tax Competition," Vanderbilt University Department of Economics Working Papers 0710, Vanderbilt University Department of Economics.
- Zissimos, Ben & Wooders, Myrna, 2005.
"Relaxing Tax Competition through Public Good Differentation,"
The Warwick Economics Research Paper Series (TWERPS)
737, University of Warwick, Department of Economics.
- Ben Zissimos & Myrna H. Wooders, 2006. "Relaxing Tax Competition through Public Good Differentiation," Vanderbilt University Department of Economics Working Papers 0601, Vanderbilt University Department of Economics.
- Zissimos, Ben & Wooders, Myrna, 2005. "Relaxing Tax Competition through Public Good Differentiation," Economic Research Papers 269630, University of Warwick - Department of Economics.
- Gorkem Celik & Dongsoo Shin & Roland Strausz, 2021.
"Public good overprovision by a manipulative provider,"
RAND Journal of Economics, RAND Corporation, vol. 52(2), pages 314-333, June.
- Celik, Gorkem & Shin, Dongsoo & Strausz, Roland, 2020. "Public Good Overprovision by a Manipulative Provider," Rationality and Competition Discussion Paper Series 251, CRC TRR 190 Rationality and Competition.
- Huizinga, Harry & Laeven, Luc, 2008.
"International profit shifting within multinationals: A multi-country perspective,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
- Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Huizinga, Harry & Nielsen, Soren Bo, 2002.
"The coordination of capital income and profit taxation with cross-ownership of firms,"
Regional Science and Urban Economics, Elsevier, vol. 32(1), pages 1-26, January.
- Harry Huizinga & Søren Bo Nielsen, "undated". "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," EPRU Working Paper Series 96-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Huizinga, H.P. & Nielsen, S.B., 1996. "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," Discussion Paper 1996-104, Tilburg University, Center for Economic Research.
- Huizinga, H.P. & Nielsen, S.B., 1996. "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," Other publications TiSEM 99e6f8a2-0967-4890-8330-e, Tilburg University, School of Economics and Management.
- Jean-François Wen, 1997. "Tax Holidays and the International Capital Market," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(2), pages 129-148, May.
- Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016. "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," VfS Annual Conference 2016 (Augsburg): Demographic Change 145588, Verein für Socialpolitik / German Economic Association.
- Fuest, Clemens & Huber, Bernd, 2004.
"Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?,"
Journal of International Economics, Elsevier, vol. 62(1), pages 219-231, January.
- Fuest, Clemens & Huber, Bernd, 2004. "Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?," Munich Reprints in Economics 20313, University of Munich, Department of Economics.
- Geremia Palomba, 2008. "Capital income taxation and economic growth in open economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 668-692, December.
- Johannes Becker & Clemens Fuest, 2010.
"Taxing Foreign Profits With International Mergers And Acquisitions,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
- Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.
- Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, May.
- 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.
- Assaf Razin & Chi-Wa Yuen, 1999. "Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 61-78, February.
- 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.
- 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).
- Huizinga, Harry & Nielsen, Soren Bo, 1997.
"Capital income and profit taxation with foreign ownership of firms,"
Journal of International Economics, Elsevier, vol. 42(1-2), pages 149-165, February.
- Harry Huizinga & Soeren Bo Nielsen, "undated". "Capital Income and Profits Taxation with Foreign Ownerwhip of Firms," EPRU Working Paper Series 95-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Huizinga, H.P. & Nielsen, S.B., 1995. "Capital income and profits taxation with foreign ownership of firms," Other publications TiSEM 0831a769-305a-4194-82be-c, Tilburg University, School of Economics and Management.
- Huizinga, H. & Nielsen, S.B., 1995. "Capital Income and Profits Taxation with Foreign Ownership of Firms," Papers 9582, Tilburg - Center for Economic Research.
- Huizinga, H.P. & Nielsen, S.B., 1995. "Capital income and profits taxation with foreign ownership of firms," Discussion Paper 1995-82, Tilburg University, Center for Economic Research.
- Huizinga, H.P. & Nielsen, S.B., 1997. "Capital income and profit taxation with foreign ownership of firms," Other publications TiSEM b4f6a916-7f7f-4fe1-9cf0-c, Tilburg University, School of Economics and Management.
- Keen, Michael & Marchand, Maurice, 1997.
"Fiscal competition and the pattern of public spending,"
Journal of Public Economics, Elsevier, vol. 66(1), pages 33-53, October.
- KEEN, Michael & MARCHAND, Maurice, 1996. "Fiscal Competition and the Pattern of Public Spending," LIDAM Discussion Papers CORE 1996001, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Keen, M. & Marchand, M., 1997. "Fiscal competition and the pattern of public spending," LIDAM Reprints CORE 1284, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- 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.
- Ed Westerhout, 2002. "The Capital Tax and Welfare Effects from Asymmetric Information on Equity Markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 219-233, May.
- Gordon, Roger H. & Bo Nielsen, Soren, 1997. "Tax evasion in an open economy:: Value-added vs. income taxation," Journal of Public Economics, Elsevier, vol. 66(2), pages 173-197, November.
- Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.
- 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.
- Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
- Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 9-61.
- James R. Hines Jr. & Lawrence H. Summers, 2009.
"How Globalization Affects Tax Design,"
NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157,
National Bureau of Economic Research, Inc.
- James R. Hines, Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Working Papers 14664, National Bureau of Economic Research, Inc.
- Inman, Robert P. & Rubinfeld, Daniel L., 1996. "Designing tax policy in federalist economies: An overview," Journal of Public Economics, Elsevier, vol. 60(3), pages 307-334, June.
- Rishi R. Sharma, 2019.
"Incentives to tax foreign investors,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 257-281, April.
- Sharma, Rishi, 2016. "Incentives to Tax Foreign Investors," Working Papers 2016-02, Department of Economics, Colgate University, revised 13 Sep 2016.
- van Ypersele, T.P.M.C., 1998. "Coordination of Capital Taxation Among a Large Number of Asymmetric Countries," Other publications TiSEM ec57816e-2a3c-40e7-8a2e-8, Tilburg University, School of Economics and Management.
- Richter, Wolfram F. & Schneider, Kerstin, 2003. "Energy taxation: Reasons for discriminating in favor of the production sector," European Economic Review, Elsevier, vol. 47(3), pages 461-476, June.
- Gérard, Marcel, 1999. "L’imposition des revenus de l’investissement en Europe, une hétérogénéité coûteuse," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 401-426, mars-juin.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- Knirsch, Deborah & Niemann, Rainer, 2007. "Allowance for shareholder equity: implementing a neutral corporate income tax in the European Union," arqus Discussion Papers in Quantitative Tax Research 34, arqus - Arbeitskreis Quantitative Steuerlehre.
- Sanmartín Jaramillo, P.G., 2004. "La neutralidad de los métodos para evitar la doble imposición internacional en un contexto de libre circulación de capitales1/The Neutrality of the Methods for the Avoidance of International Double Ta," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 22, pages 115-137, Abril.
- Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
- Lisa Grazzini & Tanguy Van Ypersele, 2003. "Fiscal Coordination and Political Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 305-325, April.
- Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
- van Ypersele, T.P.M.C., 1998. "Coordination of Capital Taxation Among a Large Number of Asymmetric Countries," Discussion Paper 1998-137, Tilburg University, Center for Economic Research.