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Strategic Aspects of Taxation on Foreign Investment Income

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Cited by:

  1. 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.
  2. 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.
  3. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2005. "How Does FDI React to Corporate Taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 583-603, September.
  4. 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.
  5. John Burbidge & Katherine Cuff & John Leach, 2004. "Capital Tax Competition with Heterogeneous Firms and Agglomeration Effects (new title: Tax competition with heterogeneous firms)," CESifo Working Paper Series 1277, CESifo.
  6. Johannes Becker, 2013. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," The World Economy, Wiley Blackwell, vol. 36(1), pages 76-92, January.
  7. 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.
  8. Yong Yang, 1998. "International Taxation When Domestic Distributional Policy is Constrained," International Economic Journal, Taylor & Francis Journals, vol. 12(1), pages 75-93.
  9. Han, Seungjin & Leach, John, 2008. "A bargaining model of tax competition," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1122-1141, June.
  10. Burbidge, John B. & James A. DePater & Gordon M. Meyers & Abhijit Sengupta, 1997. "A Coalition-Formation Approach to Equilibrium Federations and Trading Blocs," American Economic Review, American Economic Association, vol. 87(5), pages 940-956, December.
  11. Hao Jin & Hewei Shen, 2020. "Foreign Asset Accumulation among Emerging Market Economies: a Case for Coordination," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 35, pages 54-73, January.
  12. Jack Mintz & Henry Tulkens, 2006. "Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income," Springer Books, in: Parkash Chander & Jacques Drèze & C. Knox Lovell & Jack Mintz (ed.), Public goods, environmental externalities and fiscal competition, chapter 0, pages 507-532, Springer.
  13. Burbidge, John & Cuff, Katherine & Leach, John, 2006. "Tax competition with heterogeneous firms," Journal of Public Economics, Elsevier, vol. 90(3), pages 533-549, February.
  14. Lih-Jau Wang & Alfredo M. Pereira, 1994. "Optimal Taxation of Foreign Source Investment Income With Heterogeneous Households," Public Finance Review, , vol. 22(1), pages 103-134, January.
  15. Sörensen, Peter Birch, 1990. "Issues in the theory of international tax coordination," Research Discussion Papers 4/1990, Bank of Finland.
  16. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 25-54, National Bureau of Economic Research, Inc.
  17. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
  18. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
  19. John Whalley, 2011. "Puzzles Over International Taxation of Cross-border Flows of Capital Income," Chapters, in: Miroslav N. Jovanović (ed.), International Handbook on the Economics of Integration, Volume II, chapter 17, Edward Elgar Publishing.
  20. Bruce A. Blonigen & Ronald B. Davies, 2004. "The Effects of Bilateral Tax Treaties on U.S. FDI Activity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(5), pages 601-622, September.
  21. Jean-Pierre Laffargue, 1971. "Une explication économique des flux d'investissements directs entre pays hautement industrialisés," Revue Économique, Programme National Persée, vol. 22(3), pages 476-518.
  22. Kessler, Anke S. & Lulfesmann, Christoph & Myers, Gordon M., 2003. "Economic versus political symmetry and the welfare concern with market integration and tax competition," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 847-865, May.
  23. 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.
  24. Hao Jin & Hewei Shen, 2020. "Foreign Asset Accumulation among Emerging Market Economies: a Case for Coordination," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 35, pages 54-73, January.
  25. Burbidge, John & Cuff, Katherine, 2005. "Capital tax competition and returns to scale," Regional Science and Urban Economics, Elsevier, vol. 35(4), pages 353-373, July.
  26. Lorz, Jens Oliver, 1993. "Der Wettbewerb um international mobiles Kapital: Auswirkungen auf die nationale Finanzpolitik und die intertemporale Kapitalallokation," Kiel Working Papers 608, Kiel Institute for the World Economy (IfW Kiel).
  27. Buiter, Willem H. & Sibert, Anne C., 2016. "Government deficits in large open economies: The problem of too little public debt," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 10, pages 1-39.
  28. Peter Egger & Mario Larch & Michael Pfaffermayr & Hannes Winner, 2006. "The impact of endogenous tax treaties on foreign direct investment: theory and evidence," Canadian Journal of Economics, Canadian Economics Association, vol. 39(3), pages 901-931, August.
  29. Konan, Denise Eby, 1997. "Strategic taxation of the multinational enterprise: A new argument for double taxation," Journal of Public Economics, Elsevier, vol. 63(2), pages 301-309, January.
  30. 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.
  31. Willem H. Buiter & Anne C. Sibert, 2003. "Cross-Border Tax Externalities: Are Budget Deficits too Small?," Levine's Bibliography 666156000000000430, UCLA Department of Economics.
  32. Roger H. Gordon & Jeffrey K. MacKie-Mason & R. Glenn Hubbard, 1995. "The Importance of Income Shifting to the Design and Analysis of Tax Policy," NBER Chapters, in: Taxing Multinational Corporations, pages 29-38, National Bureau of Economic Research, Inc.
  33. Akira Yakita, 2014. "Effects of capital taxation on economies with different demographic changes: short term versus long term," Journal of Population Economics, Springer;European Society for Population Economics, vol. 27(1), pages 257-273, January.
  34. Martin Feldstein & David Hartman, 1979. "The Optimal Taxation of Foreign Source Investment Income," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 93(4), pages 613-629.
  35. 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.
  36. 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.
  37. Willem H. Buiter & Anne Sibert & Anne C. Sibert, 2011. "Government Budget Deficits in Large Open Economies," CESifo Working Paper Series 3476, CESifo.
  38. Bruce A. Blonigen & Ronald B. Davies, 2002. "Do Bilateral Tax Treaties Promote Foreign Direct Investment?," NBER Working Papers 8834, National Bureau of Economic Research, Inc.
  39. 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.
  40. Siggelkow, Benjamin Florian, 2013. "Tax Competition and Double Tax Treaties with Mergers and Acquisitions," MPRA Paper 49371, University Library of Munich, Germany.
  41. 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.
  42. Yang, Yong, 1996. "Tax competition under the threat of capital flight," Economics Letters, Elsevier, vol. 53(3), pages 323-329, December.
  43. Christoph Sauer & Margit Schratzenstaller, 2002. "Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs," Departmental Discussion Papers 115, University of Goettingen, Department of Economics.
  44. repec:zbw:bofrdp:1990_004 is not listed on IDEAS
  45. Christopher C. Findlay, 1986. "Optimal Taxation of International Income Flows," The Economic Record, The Economic Society of Australia, vol. 62(2), pages 208-214, June.
  46. Koichi Hamada & Makoto Sakurai, 2022. "A return to international policy coordination in the age of secular stagnation," International Journal of Economic Policy Studies, Springer, vol. 16(2), pages 371-388, August.
  47. 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).
  48. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
  49. Tomoya Ida, 2014. "International tax competition with endogenous sequencing," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 228-247, April.
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