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Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues

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2010TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS*71 cited
2009Firm-specific forward-looking effective tax rates53 cited
2016Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms44 cited
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2012The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base32 cited
2008Testing the Tax Competition Theory: How Elastic are National Tax Bases in Western Europe?

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32 cited

2008Economic integration and the relationship between profit and wage taxes25 cited

2017The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity25 cited

2009Regression analysis of factors influencing corporate tax revenues in OECD countries23 cited

2008Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data23 cited

2007Small business taxation23 cited