References

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• 2016Optimal Taxation and Public Production II: Tax Rules939 cited
• 2001Preferential Regimes Can Make Tax Competition Less Harmful254 cited
• 1995Corporate income tax competition, double taxation treaties, and foreign direct investment175 cited
• 2003Is Targeted Tax Competition Less Harmful than its Remedies?128 cited
• 2004Pareto-Efficient International Taxation115 cited
• 2003Are international deposits tax-driven115 cited
• 1995Information sharing and tax competition among governments107 cited
• 1999Fortress Building in Global Tax Competition95 cited
• 2013United Nations Model Double Taxation Convention between Developed and Developing Countries85 cited
• 2002Chapter 28 International taxation81 cited
• 2002Withholding taxes or information exchange: the taxation of international interest flows78 cited
• 2000Exchange-of-Information Clauses in International Tax Treaties66 cited
• 2006Incentives and Information Exchange in International Taxation48 cited
• 2008The Convention on Mutual Administrative Assistance in Tax Matters43 cited