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Reducing tax compliance costs through corporate tax base harmonization in the European Union
16 references·2 citing·42 second hop
Reducing tax compliance costs through corporate tax base harmonization in the European Union (2020)Reducing tax compliance costs through cor…Cost behavior around corporate tax rate cuts (2019)Cost behavior around corporat…Quantifying International Tax Avoidance: A Review of the Academic Literature (2018)Quantifying International Tax…Optimal tax routing: network analysis of FDI diversion (2018)Optimal tax routing: network …How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach (2018)How Large is the Corporate Ta…Book-tax conformity and earnings management in response to tax rate cuts (2017)Book-tax conformity and earni…How to Construct Nationally Representative Firm Level Data from the Orbis Global Database: New Facts on SMEs and Aggregate Implications for Industry Concentration (2015)How to Construct Nationally R…Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions* (2012)Transfer Pricing or Formula A…Corporate tax harmonization in the EU (2010)Corporate tax harmonization i…Profit tax competition and formula apportionment (2007)Profit tax competition and fo…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Corporate Tax Harmonization in Europe: It's All About Compliance (2004)Corporate Tax Harmonization i…Debating Proposed Reforms of the Taxation of Corporate Income in the European Union (2003)Debating Proposed Reforms of …Company Tax Reform in the European Union (2003)Company Tax Reform in the Eur…Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Evaluating Tax Policy for Location Decisions (2002)Evaluating Tax Policy for Loc…Corporate income tax reforms and international tax competition (2002)Corporate income tax reforms …Impact of taxes on the 2030 agenda for sustainable development: Evidence from Organization for Economic Co-operation and Development (OECD) countries (2023)Impact of taxes on the 2030 a…Bibliometric analysis of value-added tax research: a comparative study between European Union and Gulf Cooperation Council countries (2023)Bibliometric analysis of valu…Quantifying Productivity Gains from Foreign Investment (2013)Declining Competition and Investment in the U.S. (2017)The Rise of Market Power and the Macroeconomic Implications (2017)Are US Industries Becoming More Concentrated? 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References

  • 2002Corporate income tax reforms and international tax competition816 cited
  • 2002Evaluating Tax Policy for Location Decisions736 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2015How to Construct Nationally Representative Firm Level Data from the Orbis Global Database: New Facts on SMEs and Aggregate Implications for Industry Concentration224 cited
  • 2018Quantifying International Tax Avoidance: A Review of the Academic Literature174 cited
  • 2003Company Tax Reform in the European Union143 cited
  • 2004Corporate Tax Harmonization in Europe: It's All About Compliance76 cited
  • 2003Debating Proposed Reforms of the Taxation of Corporate Income in the European Union74 cited
  • 2018Optimal tax routing: network analysis of FDI diversion68 cited
  • 2010Corporate tax harmonization in the EU63 cited
  • 2017Book-tax conformity and earnings management in response to tax rate cuts49 cited
  • 2007Profit tax competition and formula apportionment47 cited
  • 2012Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*41 cited
  • 2018

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How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach
32 cited
  • 2019Cost behavior around corporate tax rate cuts28 cited
  • Cited by

    • 2023Impact of taxes on the 2030 agenda for sustainable development: Evidence from Organization for Economic Co-operation and Development (OECD) countries57 cited
    • 2023Bibliometric analysis of value-added tax research: a comparative study between European Union and Gulf Cooperation Council countries8 cited