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Cash Flow Taxes in an Open Economy
11 references·4 citing·52 second hop
Cash Flow Taxes in an Open Economy (2002)Cash Flow Taxes in an Open EconomyThe Impact of Corporate Taxation on the Location of Capital: A Review (2003)The Impact of Corporate Taxat…Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Taxation and Foreign Direct I…Incorporating the Multinational Enterprise into the Theory of International Trade (2002)Incorporating the Multination…Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State (2000)Globalization, Tax Competitio…Corporate tax systems and cross country profit shifting (2000)Corporate tax systems and cro…Country size and tax competition for foreign direct investment (1999)Country size and tax competit…When are origin and destination regimes equivalent? (1994)When are origin and destinati…Endogenous market structures in international trade (natura facit saltum) (1992)Endogenous market structures …Taxation of Investment and Savings in a World Economy (1986)Taxation of Investment and Sa…Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Pigou, Tiebout, property taxa…The Structure and Reform of Direct Taxation (1980)The Structure and Reform of D…The politics of taxing multinational firms in a digital age (2021)The politics of taxing multin…Revenue Implications of Destination-Based Cash-Flow Taxation (2020)Revenue Implications of Desti…A Destination-Based Allowance for Corporate Equity (2018)A Destination-Based Allowance…Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Profit Shifting and 'Aggressi…DEBT AND TAXES* (1977)Lectures in Public Economics. (1982)International Portfolio Choice and Corporation Finance: A Synthesis (1983)Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency (1999)Tax Competition and Tax Coordination in the European Union (2003)Follow the Leader? Evidence on European and US Tax Competition (2014)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)A Pure Theory of Local Expenditures (1956)Lectures on Public Economics. (1981)A theory of interregional tax competition (1986)Economic competition among jurisdictions: efficiency enhancing or distortion inducing? (1988)Theories of Tax Competition (1999)Lectures on macroeconomics (1990)Lectures on Macroeconomics. (1990)Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size (1991)The European Union: Economics and Policies (2000)Tax competition and tax co-ordination under destination and origin principles: a synthesis (2001)Destination-Based Cash Flow Taxation (2017)Increasing returns, monopolistic competition, and international trade (1979)A Simple Theory of International Trade with Multinational Corporations (1984)Export subsidies and international market share rivalry (1985)The complex integration strategies of multinationals and cross country dependencies in the structure of foreign direct investment (2003)Who cares about corruption? (2006)THE QUALITY OF INSTITUTIONS AND FOREIGN DIRECT INVESTMENT (2007)Official Journal of the European Communities (1984)The London School of Economics and Political Science (1989)How does foreign direct investment affect economic growth? (1998)Do Domestic Firms Benefit from Direct Foreign Investment? Evidence from Venezuela (1999)Firm location decisions, regional grants and agglomeration externalities (2007)Foreign direct investment, corruption and democracy (2011)Auctions and Bidding (1986)Increasing Returns and Economic Geography (1990)Scale Economies, Product Differentiation, and the Pattern of Trade (1990)Capital tax competition: bane or boon (2003)DETERMINANTS OF FOREIGN DIRECT INVESTMENT – A TALE OF NINE THEORETICAL MODELS (2008)The Theory of International Tax Competition and Coordination (2013)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)The Puzzling Persistence of the Distance Effect on Bilateral Trade (2004)A Review of the Empirical Literature on FDI Determinants (2005)Taxation and State-Building in Developing Countries (2008)Has Globalization Gone Too Far? (1998)The Global Fifth Amendment? Nafta's Investment Protections and the Misguided Quest for an International 'Regulatory Takings' Doctrine (2002)International Tax as International Law (2007)Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)On the design of a neutral business tax under uncertainty (1993)Why a Funded Pension System is Needed and Why It is Not Needed (2000)The Surprising Power of Age-Dependent Taxes (2011)
this work references cited by second hop

References

  • 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods1,673 cited
  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 1992Endogenous market structures in international trade (natura facit saltum)528 cited
  • 2000Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State426 cited
  • 1999Country size and tax competition for foreign direct investment381 cited
  • 1986Taxation of Investment and Savings in a World Economy285 cited
  • 1980The Structure and Reform of Direct Taxation260 cited
  • 2000Corporate tax systems and cross country profit shifting253 cited
  • 2003The Impact of Corporate Taxation on the Location of Capital: A Review178 cited
  • 1994When are origin and destination regimes equivalent?122 cited
  • 2002Incorporating the Multinational Enterprise into the Theory of International Trade40 cited

Cited by

  • 2013Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform37 cited
  • 2021The politics of taxing multinational firms in a digital age29 cited
  • 2018A Destination-Based Allowance for Corporate Equity25 cited
  • 2020

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Revenue Implications of Destination-Based Cash-Flow Taxation
25 cited