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Is Targeted Tax Competition Less Harmful than its Remedies? · Study

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ArticleIs Targeted Tax Competition Less Harmful than its Remedies?

Eckhard Janeba2003

Article2003

Is Targeted Tax Competition Less Harmful than its Remedies?

Eckhard Janeba · Michael Smart

128 citations·0/0 files stored·International Tax and Public Finance

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Corporate Taxation and Avoidance Economic and Fiscal Studies Local Government Finance and Decentralization

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References

1991Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size 2001Preferential Regimes Can Make Tax Competition Less Harmful 1999Tax Evasion, Tax Competition and the Gains From Nondiscrimination: the Case of Interest Taxation in Europe

Cited by

2017Anti profit-shifting rules and foreign direct investment 2009Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization 2006Information Sharing and International Taxation: A Primer 2010Tax and the Crisis*2007Preferential Tax Regimes with Asymmetric Countries 2010Revenue Mobilisation in Sub‐Saharan Africa: Challenges from Globalisation II – Corporate Taxation 2004Corporate Tax Harmonization in Europe: It's All About Compliance 2006The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions

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Year2003

Typearticle

Published2003-05-01

VenueInternational Tax and Public Finance

ISSN-L0927-5940

Languageen

Citations128

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1023/a:1023887530597

openalex_workW3124016012

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