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The Corporate Income Tax: international trends and options for fundamental reforms
16 references·3 citing·43 second hop
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  • 2016Optimal Taxation and Public Production II: Tax Rules939 cited
  • 2007Do countries compete over corporate tax rates?898 cited
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  • 2002Evaluating Tax Policy for Location Decisions736 cited
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  • 2009Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization103 cited
  • 2007International capital taxation44 cited
  • 2012PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA43 cited