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ArticleTax evasion in an open economy:

Roger Gordon1997

Article1997

Tax evasion in an open economy:

Roger Gordon · Søren Bo Nielsen

70 citations·0/0 files stored·Journal of Public Economics

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

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References

1994Effective tax rates in macroeconomics 1991Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 1990Fiscal Paradise: Foreign Tax Havens and American Business 1972Efficiency limits of fiscal mobility: An assessment of the tiebout model 1991International tax competition and gains from tax harmonization 1994Towards a theory of the direct-indirect tax mix 1990Taxation in the Global Economy 2016A Note on the Structure of Optimal Taxation

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1999In a World Without Borders: The Impact of Taxes on Internet Commerce

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2002Chapter 28 International taxationchapter · 4 shared references 2006Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economiesarticle · 4 shared references 2005Has Tax Competition Emerged in OECD Countries? Evidence from Panel Dataarticle · 3 shared references 2003International tax coordination: regionalism versus globalismarticle · 3 shared references 1994Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shiftingreport · 3 shared references 2007Tax Competition Reconsideredarticle · 3 shared references

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Year1997

Typearticle

Published1997-11-01

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations70

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/s0047-2727(97)00044-3

openalex_workW1522654362

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