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Tax Competition and Tax Coordination in the European Union
16 references·14 citing·29 second hop
Tax Competition and Tax Coordination in the European Union (2003)Tax Competition and Tax Coordination in t…Optimal Taxation and Public Production I: Production Eficiency (2016)Optimal Taxation and Public P…Do countries compete over corporate tax rates? (2007)Do countries compete over cor…Agglomeration, integration and tax harmonisation (2003)Agglomeration, integration an…Theories of Tax Competition (1999)Theories of Tax CompetitionAn Essay on Fiscal Federalism (1999)An Essay on Fiscal FederalismTaxes and the location of production: evidence from a panel of US multinationals (1996)Taxes and the location of pro…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Budget spillovers and fiscal policy interdependence (1993)Budget spillovers and fiscal …Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size (1991)Jeux Sans Frontieres: Tax Com…Asymmetric tax competition (1991)Asymmetric tax competitionNash equilibria in models of fiscal competition (1988)Nash equilibria in models of …Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Pigou, Tiebout, property taxa…A theory of interregional tax competition (1986)A theory of interregional tax…The Power to Tax: Analytical Foundations of a Fiscal Constitution (1981)The Power to Tax: Analytical …A Pure Theory of Local Expenditures (1956)A Pure Theory of Local Expend…Club convergence in the corporate income tax: The case of European effective rates (2019)Club convergence in the corpo…The Theory of International Tax Competition and Coordination (2012)The Theory of International T…The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates? 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this work references cited by second hop

References

  • 1956A Pure Theory of Local Expenditures13,318 cited
  • 1999An Essay on Fiscal Federalism3,566 cited
  • 1981The Power to Tax: Analytical Foundations of a Fiscal Constitution1,720 cited
  • 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods1,673 cited
  • 1999Theories of Tax Competition1,661 cited
  • 1993Budget spillovers and fiscal policy interdependence1,222 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1986A theory of interregional tax competition1,153 cited
  • 2016Optimal Taxation and Public Production I: Production Eficiency1,042 cited
  • 2007Do countries compete over corporate tax rates?898 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 2003Agglomeration, integration and tax harmonisation760 cited
  • 1991Asymmetric tax competition703 cited
  • 1988Nash equilibria in models of fiscal competition636 cited
  • 1996Taxes and the location of production: evidence from a panel of US multinationals630 cited
  • 1991Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size

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Cited by

  • 2009Think Locally, Act Locally: Spillovers, Spillbacks, and Efficient Decentralized Policymaking161 cited
  • 2012THE IMPACT OF TAX CUTS ON ECONOMIC GROWTH: EVIDENCE FROM THE CANADIAN PROVINCES123 cited
  • 2007How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals78 cited
  • 2006The New Public Finance73 cited
  • 2006How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals70 cited
  • 2006Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies55 cited
  • 2006The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options54 cited
  • 2012The Theory of International Tax Competition and Coordination49 cited
  • 2007Teoretyczne i praktyczne aspekty funkcjonowania podatku od wartości dodanej37 cited
  • 2008Testing the Tax Competition Theory: How Elastic are National Tax Bases in Western Europe?32 cited
  • 2012The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?30 cited
  • 2006The Dilemmas of Tax Coordination in the Enlarged European Union30 cited
  • 2007Globalization, Asymmetric Tax Competition, and Fiscal Equalization29 cited
  • 2019Club convergence in the corporate income tax: The case of European effective rates22 cited