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Corporate income taxation in the European Union: current state perspectives
16 references·16 citing·43 second hopsampled
Corporate income taxation in the European Union: current state perspectives (2001)Corporate income taxation in the European…The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity. (2002)The impact of outcome orienta…Corporate tax systems and cross country profit shifting (2000)Corporate tax systems and cro…Theories of Tax Competition (1999)Theories of Tax CompetitionGlobalisation of the Economy and the Nation State (1999)Globalisation of the Economy …The selection principle and market failure in systems competition (1997)The selection principle and m…Capital income and profit taxation with foreign ownership of firms (1997)Capital income and profit tax…Taxes and the location of production: evidence from a panel of US multinationals (1996)Taxes and the location of pro…Tax competition and Leviathan (1996)Tax competition and LeviathanEffective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption (1994)Effective Tax Rates in Macroe…Tax competition with interregional differences in factor endowments (1991)Tax competition with interreg…International tax competition and gains from tax harmonization (1991)International tax competition…Policy Cooperation Among Benevolent Governments May Be Undesirable (1989)Policy Cooperation Among Bene…Taxation of Investment and Savings in a World Economy (1986)Taxation of Investment and Sa…Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Pigou, Tiebout, property taxa…The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany (1984)The Taxation of Income from C…The Power to Tax: Analytical Foundations of a Fiscal Constitution (1981)The Power to Tax: Analytical …Tax Compliance by the Very Wealthy: Red Flags of Risk (2017)Tax Compliance by the Very We…US Taxation of Foreign Income (2007)US Taxation of Foreign IncomeThe Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics (2007)The Multiplicity of Taxpayer …Tax Morale in Australia: What Shapes it and Has it Changed over Time? (2004)Tax Morale in Australia: What…Does the Tax Value Method increase 'certainty' in dealing with tax? An experimental approach (2004)Does the Tax Value Method inc…A threat to tax morale: The case of Australian higher education policy (2004)A threat to tax morale: The c…Procedural Justice and Tax Compliance (2003)Procedural Justice and Tax Co…Perceptions of who's not paying their fair share (2003)Perceptions of who's not payi…CONTESTING FAIRNESS AND FRAGMENTING GROUPS: CULTURAL NARRATIVES OF TAXATION AND CITIZENSHIP IN GLOBALISING AUSTRALIA (2003)CONTESTING FAIRNESS AND FRAGM…An examination of taxpayers’ attitudes towards the Australian tax system: Findings from a survey of tax scheme investors (2003)An examination of taxpayers’ …Aggressive tax planning: Differentiating those playing the game from those who don't (2003)Aggressive tax planning: Diff…MAKING TAX LAW MORE CERTAIN: A THEORY (2002)MAKING TAX LAW MORE CERTAIN: …Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing (2002)Comparing cross-cultural regu…THROUGH THE EYES OF THE ADVISERS: A FRESH LOOK AT TAX COMPLIANCE OF HIGH WEALTH INDIVIDUALS (2001)THROUGH THE EYES OF THE ADVIS…Meta risk management and tax system integrity (2001)Meta risk management and tax …Individual behaviour in Australia's shadow economy: facts, empirical findings and some mysteries (2001)Individual behaviour in Austr…A Pure Theory of Local Expenditures (1956)An Exploration in the Theory of Optimum Income Taxation (1971)Strategic Interaction Among Governments: An Overview of Empirical Studies (2003)Toward A Second-Generation Theory of Fiscal Federalism (2005)The Architecture of Government (2007)Fiscal Policy in General Equilibrium (1990)Long-Run Policy Analysis and Long-Run Growth (1991)Fiscal Policy and Economic Growth: An Empirical Investigation (1993)Unemployment, Growth and Taxation in Industrial Countries (1998)Globalization, Tax Competition, and the Welfare State (2002)The influence of globalization on taxes and social policy: An empirical analysis for OECD countries (2005)Lectures on Public Economics. (1981)Lectures in Public Economics. (1982)Economic competition among jurisdictions: efficiency enhancing or distortion inducing? (1988)A theory of justice original editionThe Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)The New Systems Competition (2004)Government size and growth: Accounting for economic freedom and globalization (2009)Value and Capital (1939)Fiscal competition and the pattern of public spending (1997)Strategic Interaction and the Determination of Environmental Policy across U.S. States (2002)Capital tax competition: bane or boon (2003)Immiserizing Growth: A Geometrical Note (1958)A theory of interregional tax competition (1986)Tax competition with two tax instruments (1991)Testing for Strategic Interaction Among Local Governments: The Case of Growth Controls (1998)The Handbook of Social Psychology (1969)Psychology of intergroup relations (1986)The shadow economy (2002)Motivation or rationalisation? Causal relations between ethics, norms and tax compliance (2004)The Social Identity Theory of Intergroup Behavior (2004)Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework” (2010)Limited-dependent and qualitative variables in econometrics (1983)Increasing Returns and Economic Geography (1990)Market Potential and the Location of Japanese Investment in the European Union (2004)MNE competence‐creating subsidiary mandates (2005)Corporate taxes and the location of intangible assets within multinational firms (2010)Structural Dependence of the State on Capital (1988)Internationalization and Changes in Tax Policy in OECD Countries (1998)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)Federalism as a Commitment to Preserving Market Incentives (1997)An Essay on Fiscal Federalism (1999)
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References

  • 1981The Power to Tax: Analytical Foundations of a Fiscal Constitution1,720 cited
  • 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods1,673 cited
  • 1999Theories of Tax Competition1,661 cited
  • 1996Taxes and the location of production: evidence from a panel of US multinationals630 cited
  • 1996Tax competition and Leviathan596 cited
  • 1991Tax competition with interregional differences in factor endowments538 cited
  • 1984The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany369 cited
  • 1994Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption368 cited
  • 2002The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity.366 cited
  • 1997The selection principle and market failure in systems competition362 cited
  • 1999Globalisation of the Economy and the Nation State296 cited
  • 1986Taxation of Investment and Savings in a World Economy285 cited
  • 1989Policy Cooperation Among Benevolent Governments May Be Undesirable271 cited
  • 2000Corporate tax systems and cross country profit shifting253 cited
  • 1991

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International tax competition and gains from tax harmonization
221 cited
  • 1997Capital income and profit taxation with foreign ownership of firms208 cited
  • Cited by

    • 2007The Multiplicity of Taxpayer Identities and Their Implications for Tax Ethics131 cited
    • 2003Procedural Justice and Tax Compliance123 cited
    • 2003Aggressive tax planning: Differentiating those playing the game from those who don't115 cited
    • 2004A threat to tax morale: The case of Australian higher education policy95 cited
    • 2004Tax Morale in Australia: What Shapes it and Has it Changed over Time?94 cited
    • 2003An examination of taxpayers’ attitudes towards the Australian tax system: Findings from a survey of tax scheme investors92 cited
    • 2017Tax Compliance by the Very Wealthy: Red Flags of Risk67 cited
    • 2001Individual behaviour in Australia's shadow economy: facts, empirical findings and some mysteries67 cited
    • 2003CONTESTING FAIRNESS AND FRAGMENTING GROUPS: CULTURAL NARRATIVES OF TAXATION AND CITIZENSHIP IN GLOBALISING AUSTRALIA64 cited
    • 2001THROUGH THE EYES OF THE ADVISERS: A FRESH LOOK AT TAX COMPLIANCE OF HIGH WEALTH INDIVIDUALS60 cited
    • 2003Perceptions of who's not paying their fair share59 cited
    • 2001Meta risk management and tax system integrity54 cited
    • 2002Comparing cross-cultural regulatory styles and processes in dealing with transfer pricing49 cited
    • 2002MAKING TAX LAW MORE CERTAIN: A THEORY47 cited
    • 2004Does the Tax Value Method increase 'certainty' in dealing with tax? An experimental approach30 cited
    • 2007US Taxation of Foreign Income25 cited