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Tax evasion in an open economy:
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Tax evasion in an open economy: (1997)Tax evasion in an open economy:A Note on the Structure of Optimal Taxation (2016)A Note on the Structure of Op…Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income (2006)Optimality Properties of Alte…Do We Now Collect Any Revenue From Taxing Capital Income? (2003)Do We Now Collect Any Revenue…The coordination of capital income and profit taxation with cross-ownership of firms (2002)The coordination of capital i…Optimality properties of alternative systems of taxation of foreign capital income (1996)Optimality properties of alte…Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting (1994)Why Is There Corporate Taxati…Towards a theory of the direct-indirect tax mix (1994)Towards a theory of the direc…Effective tax rates in macroeconomics (1994)Effective tax rates in macroe…Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size (1991)Jeux Sans Frontieres: Tax Com…International tax competition and gains from tax harmonization (1991)International tax competition…Efficient investment incentives in the presence of capital flight (1991)Efficient investment incentiv…Taxation in the Global Economy (1990)Taxation in the Global EconomyFiscal Paradise: Foreign Tax Havens and American Business (1990)Fiscal Paradise: Foreign Tax …Coming Home to America: Dividend Repatriations by U.S. Multinationals (1989)Coming Home to America: Divid…Efficiency limits of fiscal mobility: An assessment of the tiebout model (1972)Efficiency limits of fiscal m…A spatial tax harmonization model (2003)A spatial tax harmonization m…In a World Without Borders: The Impact of Taxes on Internet Commerce (1999)In a World Without Borders: T…A Note on Separability in Demand Analysis (1966)The structure of indirect taxation and economic efficiency (1972)Macroeconomic effects of fiscal policy (1985)Optimal taxation with household production (2000)Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth (2010)Optimal Taxation and Public Production I: Production Eficiency (2016)A Contribution to the Theory of Taxation (1927)The design of tax structure: Direct versus indirect taxation (1976)VAT Fraud and Evasion: What Do We Know, and What Can Be Done? (2007)How Regressive Are Indirect Taxes? A Microsimulation Analysis for Five European Countries (2010)'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times (2012)Tax Policy and the Economy (1990)Taxes and the location of production: evidence from a panel of US multinationals (1998)The taxation of discrete investment choices (1998)Taxing capital income in the Nordic Countries: A Model for the European Union? (2000)Taxing corporate income (2007)Intangible investment and Ramsey capital taxation (2013)Tax policy and foreign direct investment (1985)Investment, Financing Decisions, and Tax Policy (1989)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Internalization (1992)Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Tax Competition With Parasitic Tax Havens (2006)Fiscal Policy in General Equilibrium (1990)Long-Run Policy Analysis and Long-Run Growth (1991)Fiscal policy and economic growth (1993)Taxing Capital? Not a Bad Idea After All! (2007)The cyclical behavior of equilibrium unemployment and vacancies revisited (2008)The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States (2013)Transfer pricing rules and corporate tax competition (1996)State and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone (2010)Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition (1992)Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition (1992)Theories of Tax Competition (1999)Taxes, Spending, and Property Values: Supply Adjustment in a Tiebout-Oates Model (1974)Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes (1989)Attachment to home and efficient purchases of population in a fiscal externality economy (1993)The vanishing harberger triangle (1991)The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes (1995)How Tax Policy and Incentives Affect Foreign Direct Investment: A Review (2000)From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries (1994)The New Political Economy of Taxation in Advanced Capitalist Democracies (2002)Tax Competition and Tax Coordination in the European Union (2003)
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References

  • 1994Effective tax rates in macroeconomics1,057 cited
  • 1991Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size619 cited
  • 1990Fiscal Paradise: Foreign Tax Havens and American Business322 cited
  • 1972Efficiency limits of fiscal mobility: An assessment of the tiebout model268 cited
  • 1991International tax competition and gains from tax harmonization221 cited
  • 1994Towards a theory of the direct-indirect tax mix151 cited
  • 1990Taxation in the Global Economy143 cited
  • 2016A Note on the Structure of Optimal Taxation129 cited
  • 1989Coming Home to America: Dividend Repatriations by U.S. Multinationals113 cited
  • 2003Do We Now Collect Any Revenue From Taxing Capital Income?108 cited
  • 2006Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income76 cited
  • 1994Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting76 cited
  • 1991Efficient investment incentives in the presence of capital flight76 cited
  • 1996Optimality properties of alternative systems of taxation of foreign capital income51 cited
  • 2002The coordination of capital income and profit taxation with cross-ownership of firms

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Cited by

  • 1999In a World Without Borders: The Impact of Taxes on Internet Commerce69 cited
  • 2003A spatial tax harmonization model18 cited