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Is Targeted Tax Competition Less Harmful than its Remedies?

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References

1991Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size619 cited
2001Preferential Regimes Can Make Tax Competition Less Harmful254 cited
1999Tax Evasion, Tax Competition and the Gains From Nondiscrimination: the Case of Interest Taxation in Europe138 cited

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2017Anti profit-shifting rules and foreign direct investment112 cited
2009Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization103 cited
2006Information Sharing and International Taxation: A Primer85 cited
2010Revenue Mobilisation in Sub‐Saharan Africa: Challenges from Globalisation II – Corporate Taxation78 cited
2007Preferential Tax Regimes with Asymmetric Countries78 cited
2010Tax and the Crisis*78 cited
2004Corporate Tax Harmonization in Europe: It's All About Compliance76 cited
2006The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions68 cited
2009Why do most countries set high tax rates on capital?67 cited
2014Corporate Tax in Developing Countries: Current Trends and Design Issues59 cited
2020At a Cost: The Real Effects of Transfer Pricing Regulations58 cited
2012

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A Partial Race to the Bottom

56 cited

2008NATIONAL TREATMENT AT THE WTO: THE ROLES OF PRODUCT AND COUNTRY HETEROGENEITY*49 cited

2011Optimal tax policy when firms are internationally mobile45 cited

2007International capital taxation44 cited

2003The Taxation of Financial Capital Under Asymmetric Information and the Tax-Competition Paradox39 cited