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International tax coordination: regionalism versus globalism · Study

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ArticleInternational tax coordination: regionalism versus globalism

Peter Birch Sørensen2003

Article2003

International tax coordination: regionalism versus globalism

Peter Birch Sørensen

121 citations·0/0 files stored·Journal of Public Economics

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

2002Political Economics: Explaining Economic Policy 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 1999Theories of Tax Competition 1986A theory of interregional tax competition 1994Effective tax rates in macroeconomics 1991Asymmetric tax competition 1991Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 1996Tax competition and Leviathan

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2003Tax Competition and Tax Coordination in the European Union 2004Why hasn’t tax competition triggered a race to the bottom? Some quantitative lessons from the EU 2007Can Capital Income Taxes Survive? And Should They?2010Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments 2007On government centralization and fiscal referendums 2016What is a Sustainable Public Debt?

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Year2003

Typearticle

Published2003-09-12

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations121

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/s0047-2727(03)00062-8

openalex_workW1979554534

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2003

Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

2004The effects of regional tax and subsidy coordination on foreign direct investment