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Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates
10 references·16 citing·54 second hop
Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates (2002)Tax Competition and Profit Shifting: On t…Corporate tax systems and cross country profit shifting (2000)Corporate tax systems and cro…Taxes, organizational form, and the deadweight loss of the corporate income tax (1998)Taxes, organizational form, a…Can High Personal Tax Rates Encourage Entrepreneurial Activity? (1998)Can High Personal Tax Rates E…How Much Do Taxes Discourage Incorporation? (1997)How Much Do Taxes Discourage …Anti-tax-avoidance provisions and the size of foreign direct investment (1996)Anti-tax-avoidance provisions…Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting (1994)Why Is There Corporate Taxati…Tax distortions to the choice of organizational form (1994)Tax distortions to the choice…The Welfare Economics of Tax Co‐ordination in the European Community: A Survey (1993)The Welfare Economics of Tax …Cash Distributions to Shareholders (1989)Cash Distributions to Shareho…The Incidence and Efficiency Effects of Taxes on Income from Capital (1976)The Incidence and Efficiency …PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA (2012)PROFIT TAXATION AND THE ELAST…The Indirect Side of Direct Investment: Multinational Company Finance and Taxation (2010)The Indirect Side of Direct I…Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data (2008)Effective Profit Taxation and…Corporate tax policy and incorporation in the EU (2008)Corporate tax policy and inco…Corporate Income Tax and Economic Distortions (2008)Corporate Income Tax and Econ…The Corporate Income Tax: international trends and options for fundamental reforms (2006)The Corporate Income Tax: int…Corporate Tax Policy, Entrepreneurship and Incorporation in the EU (2006)Corporate Tax Policy, Entrepr…The Euro–Dollar Exchange Rate: Is it Fundamental? (2005)The Euro–Dollar Exchange Rate…(Why) Do We Need Corporate Taxation? (2005)(Why) Do We Need Corporate Ta…Volume and Volatility in the Fx-Market: Does it Matter Who You are? (2004)Volume and Volatility in the …Globalisation and the dilemmas of income taxation in Australia (2004)Globalisation and the dilemma…The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments (2003)The Dual Income Tax and Firms…Ageing and Fiscal Imbalances Across Generations: Concepts of Measurement (2003)Ageing and Fiscal Imbalances …How Do Bank Capital and Capital Adequacy Regulation Affect the Monetary Transmission Mechanism? (2002)How Do Bank Capital and Capit…Delaying Integration of Immigrant Labor for the Purpose of Taxation (2002)Delaying Integration of Immig…Banking Supervision in Integrated Financial Markets: Implications for the EU (2002)Banking Supervision in Integr…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Economic Approach (1968)The Private and Social Value of Information and the Reward to Inventive Activity (1978)On the optimality of the Nordic system of dual income taxation (1997)Corporate income taxation in the European Union: current state perspectives (2001)TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS* (2010)Tax competition with interregional differences in factor endowments (1991)Multinational firms and the new trade theory (1998)The Taxing Task of Taxing Transnationals (2001)Causes, Benefits, and Risks of Business Tax Incentives (2009)INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA (2013)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Too Much Investment: A Problem of Asymmetric Information (1987)Top Wealth Shares in the United States, 1916–2000: Evidence from Estate Tax Returns (2004)Top Wealth Shares in the United States: 1916-2000: Evidence from Estate Tax Returns (2004)Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. (2007)Financial Management and Policy (1968)A general equilibrium calculation of the effects of differential taxation of income from capital in the U.S. (1972)The Computation of Economic Equilibria. (1974)The Theory of Excess Burden and Optimal Taxation (1982)Efficiency and distributional implications of global restrictions on labour mobility (1984)Welfare Costs per Dollar of Additional Tax Revenue in the United States (2008)Taxation, corporate financial policy, and the cost of capital (1973)Taxes and Business Strategy: A Planning Approach (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fighting International Tax Avoidance: The Case of Germany (1996)Tax Treaties, Renegotiations, and Foreign Direct Investment (2003)Tax sparing agreements, territorial tax reforms, and foreign direct investment (2018)The European Challenge, 1992: The Benefits of a Single Market (1988)Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size (1991)Tax harmonization and tax competition in the European Union: Lessons from Switzerland (1996)A Simple Model of Commodity Taxation and Cross‐border Shopping (2001)Tax Competition and Tax Coordination in the European Union (2003)Optimal Taxation and Public Production I: Production Eficiency (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Special dividends and the evolution of dividend signaling (2000)Taxation and Corporate Financial Policy (2001)Average Returns, B/M, and Share Issues (2008)On estimating the expected return on the market (1980)Agency Problems and Residual Claims (1983)Separation of Ownership and Control (1983)The Elasticity of Taxable Income: Evidence and Implications (2000)Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data (2001)Capitalists in the Twenty-First Century* (2019)The Corporate Reconstruction of American Capitalism, 1890–1916 (1988)Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform (1999)Who Bears the Corporate Tax? A Review of What We Know (2006)Macroeconomic Effects of the 2017 Tax Reform (2018)Principals and Agents: The Structure of Business (1990)Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley. (2002)Taxes and Corporate Policies: Evidence from a Quasi Natural Experiment (2013)
this work references cited by second hop

References

  • 1989Cash Distributions to Shareholders332 cited
  • 1976The Incidence and Efficiency Effects of Taxes on Income from Capital299 cited
  • 2000Corporate tax systems and cross country profit shifting253 cited
  • 1994Tax distortions to the choice of organizational form168 cited
  • 1997How Much Do Taxes Discourage Incorporation?162 cited
  • 1998Can High Personal Tax Rates Encourage Entrepreneurial Activity?126 cited
  • 1993The Welfare Economics of Tax Co‐ordination in the European Community: A Survey118 cited
  • 1998Taxes, organizational form, and the deadweight loss of the corporate income tax115 cited
  • 1996Anti-tax-avoidance provisions and the size of foreign direct investment80 cited
  • 1994Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting76 cited

Cited by

  • 2002How Do Bank Capital and Capital Adequacy Regulation Affect the Monetary Transmission Mechanism?67 cited
  • 2008Corporate Income Tax and Economic Distortions61 cited
  • 2004Volume and Volatility in the Fx-Market: Does it Matter Who You are?61 cited
  • 2006The Corporate Income Tax: international trends and options for fundamental reforms44 cited
  • 2003

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The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments
44 cited
  • 2005The Euro–Dollar Exchange Rate: Is it Fundamental?43 cited
  • 2012PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA43 cited
  • 2010The Indirect Side of Direct Investment: Multinational Company Finance and Taxation42 cited
  • 2005(Why) Do We Need Corporate Taxation?40 cited
  • 2003Ageing and Fiscal Imbalances Across Generations: Concepts of Measurement39 cited
  • 2006Corporate Tax Policy, Entrepreneurship and Incorporation in the EU37 cited
  • 2002Banking Supervision in Integrated Financial Markets: Implications for the EU37 cited
  • 2002Delaying Integration of Immigrant Labor for the Purpose of Taxation31 cited
  • 2008Corporate tax policy and incorporation in the EU29 cited
  • 2008Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data23 cited
  • 2004Globalisation and the dilemmas of income taxation in Australia21 cited