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Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals
6 references·5 citing·47 second hop
Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals (2020)Ending Corporate Tax Avoidance and Tax Co…The Great Reversal (2019)The Great ReversalPositive Long-Run Capital Taxation: Chamley-Judd Revisited (2019)Positive Long-Run Capital Tax…PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT (2018)PROFIT SHIFTING BEFORE AND AF…Distributional National Accounts: Methods and Estimates for the United States* (2017)Distributional National Accou…A Theory of Optimal Inheritance Taxation (2013)A Theory of Optimal Inheritan…Taxing Capital? Not a Bad Idea After All! (2007)Taxing Capital? Not a Bad Ide…Strategic Incentives for Adopting the Global Minimum Tax (2024)Strategic Incentives for Adop…Corporate Effective Tax Rates for Research and Policy (2023)Corporate Effective Tax Rates…Using Financial Accounting Information to Estimate The Income Shifting of U.S. Multinationals (2022)Using Financial Accounting In…The Global Minimum Tax Raises More Revenues Than You Think, or Much Less (2022)The Global Minimum Tax Raises…Tax evasion, technology, and inequality (2021)Tax evasion, technology, and …Stationary Ordinal Utility and Impatience (1960)Optimal fiscal and monetary policy in an economy without capital (1983)Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives (1986)Use It or Lose It: Efficiency Gains from Wealth Taxation (2019)Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark* (2019)Taxing Our Wealth (2021)An Exploration in the Theory of Optimum Income Taxation (1971)Uninsured Idiosyncratic Risk and Aggregate Saving (1994)Income and Wealth Heterogeneity in the Macroeconomy (1998)On the optimal progressivity of the income tax code (2006)Optimal Taxation in Theory and Practice (2009)Quantitative Macroeconomics with Heterogeneous Households (2009)Changes in Relative Wages, 1963-1987: Supply and Demand Factors (1992)Capital in the Twenty-First Century (2014)Mobility Report Cards: The Role of Colleges in Intergenerational Mobility (2017)Capital Accumulation, Private Property, and Rising Inequality in China, 1978–2015 (2019)Tax Evasion and Inequality (2019)The Quarterly Journal of Economics (2024)The Economic Effects of Constitutions (2003)Beyond the hype: Big data concepts, methods, and analytics (2014)The Rise and Fall of American Growth (2016)The Promise and Limitations of Information Technology for Tax Mobilization (2022)Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023) (2024)Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China (2025)Optimal Capital Income Taxation with Incomplete Markets, Borrowing Constraints, and Constant Discounting (1995)Using Elasticities to Derive Optimal Income Tax Rates (2000)Wealth and Inheritance in the Long Run (2014)About Capital in the Twenty-First Century (2015)Understanding Tax Policy: How do People Reason? (2021)Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Review of Economic Studies (2010)The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review (2012)Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income (2019)Profit Shifting of Multinational Corporations Worldwide (2021)Pareto-improving minimum corporate taxation (2023)A theory of interregional tax competition (1986)Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Theories of Tax Competition (1999)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Relocation of headquarters and international taxation (2010)Home Bias in Open Economy Financial Macroeconomics (2013)WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? (2013)Regional income disparities, monopoly and finance (2020)Artificial intelligence as a general-purpose technology: an historical perspective (2021)100 Years of Rising Corporate Concentration (2024)
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References

  • 2017Distributional National Accounts: Methods and Estimates for the United States*1,141 cited
  • 2007Taxing Capital? Not a Bad Idea After All!698 cited
  • 2013A Theory of Optimal Inheritance Taxation344 cited
  • 2019The Great Reversal249 cited
  • 2019Positive Long-Run Capital Taxation: Chamley-Judd Revisited212 cited
  • 2018PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT124 cited

Cited by

  • 2021Tax evasion, technology, and inequality122 cited
  • 2023Corporate Effective Tax Rates for Research and Policy23 cited
  • 2022The Global Minimum Tax Raises More Revenues Than You Think, or Much Less17 cited
  • 2024Strategic Incentives for Adopting the Global Minimum Tax13 cited
  • 2022Using Financial Accounting Information to Estimate The Income Shifting of U.S. Multinationals13 cited

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