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TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES*
16 references·14 citing·40 second hop
TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES* (2013)TAX COMPETITION IN A SIMPLE MODEL WITH HE…Dimensions of tax design: the Mirrlees review (2010)Dimensions of tax design: the…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Firms in International Trade (2007)Firms in International TradeExport-Platform Foreign Direct Investment (2007)Export-Platform Foreign Direc…Do countries compete over corporate tax rates? (2007)Do countries compete over cor…Export Versus FDI with Heterogeneous Firms (2004)Export Versus FDI with Hetero…The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity (2003)The Impact of Trade on Intra-…Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Taxation and Foreign Direct I…Agglomeration, integration and tax harmonisation (2003)Agglomeration, integration an…Corporate income tax reforms and international tax competition (2002)Corporate income tax reforms …Plant- and Firm-Level Evidence on "New" Trade Theories (2001)Plant- and Firm-Level Evidenc…Theories of Tax Competition (1999)Theories of Tax CompetitionLessons from Behavioral Responses to International Taxation (1999)Lessons from Behavioral Respo…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Tax competition with interregional differences in factor endowments (1991)Tax competition with interreg…Asymmetric tax competition (1991)Asymmetric tax competitionEvaluating Tax Harmonization (2023)Evaluating Tax HarmonizationProduct Market Competition and FDI Decisions (2022)Product Market Competition an…Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics (2021)Corporate taxes and multi-pro…Tax competition between developed, emerging, and developing countries – Same same but different? (2020)Tax competition between devel…Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence (2020)Corporate Taxes, Patent Shift…Regulatory competition in capital standards: a ‘race to the top’ result (2019)Regulatory competition in cap…Tax Competitiveness of EU Member States in the Context of Corporate Taxation (2018)Tax Competitiveness of EU Mem…Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational Firms (2017)Spillover from the Haven: Cro…Tax rate and tax base competition for foreign direct investment (2014)Tax rate and tax base competi…Should tax policy favor high- or low-productivity firms? (2014)Should tax policy favor high-…The Impact of Corporate Taxes on R&D and Patent Holdings 1 (2012)The Impact of Corporate Taxes…Taxation of Foreign Profits with Heterogeneous Multinational Firms (2012)Taxation of Foreign Profits w…Subsidizing firm entry in open economies (2012)Subsidizing firm entry in ope…Analysis of Monetary Policy and Financial Stability: A New Paradigm (2009)Analysis of Monetary Policy a…A Pure Theory of Local Expenditures (1956)An Exploration in the Theory of Optimum Income Taxation (1971)The Power to Tax: Analytical Foundations of a Fiscal Constitution (1981)Strategic Interaction Among Governments: An Overview of Empirical Studies (2003)Toward A Second-Generation Theory of Fiscal Federalism (2005)The Architecture of Government (2007)A theory of interregional tax competition (1986)Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Tax competition and Leviathan (1996)Politics in the age of austerity (2013)A Simple Theory of International Trade with Multinational Corporations (1984)Plants and Productivity in International Trade (2003)Distorted Gravity: The Intensive and Extensive Margins of International Trade (2008)New Trade Models, Same Old Gains? (2012)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Capital tax competition: bane or boon (2003)The Theory of International Tax Competition and Coordination (2013)Populism and the economics of globalization (2018)International Investment and International Trade in the Product Cycle (1966)Technology, Geography, and Trade (2002)The Variety and Quality of a Nation's Exports (2005)Gravity Equations: Workhorse,Toolkit, and Cookbook (2014)Research Methods in Business Studies (2020)MONOPOLISTIC COMPETITION AND OPTIMUM PRODUCT DIVERSITY (1975)Increasing returns, monopolistic competition, and international trade (1979)Scale Economies, Product Differentiation, and the Pattern of Trade (1990)Misallocation and Manufacturing TFP in China and India * (2009)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Increasing Returns and Economic Geography (1990)Geography and Trade (1991)The new economic geography: Past, present and the future (2003)Introduction: The International Diffusion of Liberalism (2006)The Global Diffusion of Public Policies: Social Construction, Coercion, Competition, or Learning? (2007)Market Potential and the Location of Japanese Investment in the European Union (2004)The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Theft and taxes☆ (2007)The Puzzling Persistence of the Distance Effect on Bilateral Trade (2004)A Review of the Empirical Literature on FDI Determinants (2005)The Puzzling Persistence of the Distance Effect on Bilateral Trade (2008)
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References

  • 2003The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity12,290 cited
  • 2004Export Versus FDI with Heterogeneous Firms4,038 cited
  • 2007Firms in International Trade2,689 cited
  • 1999Theories of Tax Competition1,661 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2007Do countries compete over corporate tax rates?898 cited
  • 2002Corporate income tax reforms and international tax competition816 cited
  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 2003Agglomeration, integration and tax harmonisation761 cited
  • 1991Asymmetric tax competition703 cited
  • 2007Export-Platform Foreign Direct Investment670 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 1999Lessons from Behavioral Responses to International Taxation563 cited
  • 1991Tax competition with interregional differences in factor endowments538 cited
  • 2001Plant- and Firm-Level Evidence on "New" Trade Theories385 cited
  • 2010Dimensions of tax design: the Mirrlees review

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376 cited

Cited by

  • 2012Taxation of Foreign Profits with Heterogeneous Multinational Firms58 cited
  • 2009Analysis of Monetary Policy and Financial Stability: A New Paradigm52 cited
  • 2012Subsidizing firm entry in open economies43 cited
  • 2014Tax rate and tax base competition for foreign direct investment42 cited
  • 2020Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence36 cited
  • 2017Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational Firms27 cited
  • 2022Product Market Competition and FDI Decisions22 cited
  • 2014Should tax policy favor high- or low-productivity firms?21 cited
  • 2012The Impact of Corporate Taxes on R&D and Patent Holdings 120 cited
  • 2020Tax competition between developed, emerging, and developing countries – Same same but different?19 cited
  • 2019Regulatory competition in capital standards: a ‘race to the top’ result17 cited
  • 2023Evaluating Tax Harmonization14 cited
  • 2018Tax Competitiveness of EU Member States in the Context of Corporate Taxation13 cited
  • 2021Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics12 cited