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Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data
16 references·16 citing·32 second hopsampled
Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data (2005)Has Tax Competition Emerged in OECD Count…Strategic Interaction Among Governments: An Overview of Empirical Studies (2003)Strategic Interaction Among G…Panel Data Econometrics (2003)Panel Data EconometricsAnalysis of Panel Data (2003)Analysis of Panel DataEconometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…UNEQUALLY SPACED PANEL DATA REGRESSIONS WITH AR(1) DISTURBANCES (1999)UNEQUALLY SPACED PANEL DATA R…Theories of Tax Competition (1999)Theories of Tax CompetitionHas Globalization Gone Too Far? (1998)Has Globalization Gone Too Fa…The Correlates of Change in International Financial Regulation (1997)The Correlates of Change in I…Why Do More Open Economies Have Bigger Governments? (1996)Why Do More Open Economies Ha…Effective tax rates in macroeconomics (1994)Effective tax rates in macroe…Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition (1992)Incumbent Behavior: Vote Seek…Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Some Tests of Specification f…Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Pigou, Tiebout, property taxa…A theory of interregional tax competition (1986)A theory of interregional tax…Domestic Saving and International Capital Flows (1980)Domestic Saving and Internati…Specification Tests in Econometrics (1978)Specification Tests in Econom…The Retreat of the Interventionist State in Advanced Democracies (2017)The Retreat of the Interventi…WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? (2013)WHAT DO WE KNOW ABOUT CORPORA…MEASURING THE BURDEN OF THE CORPORATE INCOME TAX UNDER IMPERFECT COMPETITION (2013)MEASURING THE BURDEN OF THE C…INTERJURISDICTIONAL TAX COMPETITION IN CHINA (2013)INTERJURISDICTIONAL TAX COMPE…What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks* (2011)What Drives Corporate Tax Rat…Tax competition: a literature review (2011)Tax competition: a literature…Tax Competition and Inequality: The Case for Global Tax Governance (2011)Tax Competition and Inequalit…Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market (2011)Accelerating Downhill: How th…‘Race to the Bottom’ or ‘Race to Brussels’? Environmental Competition in Europe (2011)‘Race to the Bottom’ or ‘Race…TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE (2010)TAX COMPETITION AS A CAUSE OF…CAPITAL MOBILITY AND CAPITAL TAX COMPETITION (2010)CAPITAL MOBILITY AND CAPITAL …FDI determination and corporate tax competition in a volatile world (2009)FDI determination and corpora…Competition from Low‐wage Countries and the Decline of Corporate Tax Rates: Evidence from European Integration (2009)Competition from Low‐wage Cou…Tax competition among Eastern and Western European countries: With whom do countries compete? (2008)Tax competition among Eastern…Do low corporate income tax rates attract FDI? – Evidence from Central- and East European countries (2008)Do low corporate income tax r…Corporate taxation in the OECD in a wider context (2008)Corporate taxation in the OEC…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)Toward A Second-Generation Theory of Fiscal Federalism (2005)The Architecture of Government (2007)Investigating Causal Relations by Econometric Models and Cross-spectral Methods (1969)Initial conditions and moment restrictions in dynamic panel data models (1998)Introductory Econometrics for Finance (2008)Panel Data Models With Interactive Fixed Effects (2009)Does Algorithmic Trading Improve Liquidity? (2011)Lectures on Public Economics. (1981)Lectures in Public Economics. (1982)Economic competition among jurisdictions: efficiency enhancing or distortion inducing? (1988)International Corporations: The Industrial Economics of Foreign Investment (1971)The analysis of household surveys (1997)Familiarity Breeds Investment (2001)The saving and investment nexus for China: evidence from cointegration tests (2005)On the Pooling of Time Series and Cross Section Data (1978)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Another look at the instrumental variable estimation of error-components models (1995)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Distributive Politics and Economic Growth (1994)The Institutional Dynamics of International Political Orders (1998)Grassroots Globalization and the Research Imagination (2000)Social Protection and the Formation of Skills: A Reinterpretation of the Welfare State (2001)Initial conditions and moment restrictions in dynamic panel data models (1995)Unit root tests in panel data: asymptotic and finite-sample properties (2002)Aid, Policies, and GrowthVarieties of Capitalism (2001)Fractionalization (2003)
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References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1978Specification Tests in Econometrics18,788 cited
  • 2003Analysis of Panel Data7,858 cited
  • 1996Why Do More Open Economies Have Bigger Governments?3,163 cited
  • 1980Domestic Saving and International Capital Flows2,767 cited
  • 1998Has Globalization Gone Too Far?2,495 cited
  • 2003Panel Data Econometrics2,123 cited
  • 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods1,673 cited
  • 1999Theories of Tax Competition1,661 cited
  • 1997The Correlates of Change in International Financial Regulation1,397 cited
  • 1992Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition1,332 cited
  • 1986A theory of interregional tax competition1,153 cited
  • 1994Effective tax rates in macroeconomics1,057 cited
  • 2003Strategic Interaction Among Governments: An Overview of Empirical Studies1,036 cited
  • 1999UNEQUALLY SPACED PANEL DATA REGRESSIONS WITH AR(1) DISTURBANCES

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Cited by

  • 2011Tax competition: a literature review333 cited
  • 2013WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION?160 cited
  • 2011What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks*157 cited
  • 2008Do low corporate income tax rates attract FDI? – Evidence from Central- and East European countries157 cited
  • 2010CAPITAL MOBILITY AND CAPITAL TAX COMPETITION150 cited
  • 2011Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market102 cited
  • 2008Corporate taxation in the OECD in a wider context99 cited
  • 2017The Retreat of the Interventionist State in Advanced Democracies96 cited
  • 2013MEASURING THE BURDEN OF THE CORPORATE INCOME TAX UNDER IMPERFECT COMPETITION94 cited
  • 2013INTERJURISDICTIONAL TAX COMPETITION IN CHINA89 cited
  • 2010TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE79 cited
  • 2011‘Race to the Bottom’ or ‘Race to Brussels’? Environmental Competition in Europe78 cited
  • 2009Competition from Low‐wage Countries and the Decline of Corporate Tax Rates: Evidence from European Integration66 cited
  • 2009FDI determination and corporate tax competition in a volatile world61 cited
  • 2008Tax competition among Eastern and Western European countries: With whom do countries compete?58 cited
  • 2011Tax Competition and Inequality: The Case for Global Tax Governance57 cited