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Do countries compete over corporate tax rates? · Study

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ArticleDo countries compete over corporate tax rates?

Michael Devereux2007

OA

Articlegreen2007

Do countries compete over corporate tax rates?

Michael Devereux · Ben Lockwood · Michela Redoano

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

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Corporate Taxation and Avoidance Taxation and Legal Issues Fiscal Policy and Economic Growth

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 898 citations exist upstream.

References

1994Fiscal Paradise: Foreign Tax Havens and American Business 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making

Cited by

2018Populism and the economics of globalization 2003Capital tax competition: bane or boon 2013The Theory of International Tax Competition and Coordination 2015Strategic interaction in political competition: Evidence from spatial effects across Chinese cities 2018State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data 2011Tax competition: a literature review 2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature 2012Empirical evidence on the effects of tax incentives

Details

Year2007

Typearticle

Published2007-09-18

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations898

Files0 public / 0

ShelfCorporate Taxation and Avoidance

Identifiers

doi10.1016/j.jpubeco.2007.09.005

openalex_workW2115750860

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