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International Tax Coordination for a Second-Best World (Part I)
6 references·16 citing·47 second hop
International Tax Coordination for a Second-Best World (Part I) (2009)International Tax Coordination for a Seco…The Theory of Taxation and Public Economics (2011)The Theory of Taxation and Pu…Export Versus FDI with Heterogeneous Firms (2004)Export Versus FDI with Hetero…Evaluating International Tax Reform (2003)Evaluating International Tax …Can Capital Income Taxes Survive in Open Economies? (1992)Can Capital Income Taxes Surv…A Simple Theory of International Trade with Multinational Corporations (1984)A Simple Theory of Internatio…The General Theory of Second Best (1956)The General Theory of Second …“Work on the Move”: Rethinking Taxation of Labour Income under Tax Treaties (2022)“Work on the Move”: Rethinkin…Taxing Profit in a Global Economy (2021)Taxing Profit in a Global Eco…The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime? (2019)The Single Tax Principle: Fic…Residual Profit Allocation by Income (2019)Residual Profit Allocation by…Five Core Problems in the Attribution of Profits to Permanent Establishments (2019)Five Core Problems in the Att…Ten Questions about Why and How to Tax the Digitalized Economy (2018)Ten Questions about Why and H…“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative (2018)“Taxation Where Value is Crea…International Tax Policy (2017)International Tax PolicyInternational Profit Allocation, Intangibles and Sales-Based Transactional Profit Split (2017)International Profit Allocati…Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law? (2015)Neutrality and Territoriality…Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)Blueprints for a New PE Nexus…Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard (2014)Transfer Pricing, Integration…Are We Heading towards a Corporate Tax System Fit for the 21stCentury? (2014)Are We Heading towards a Corp…The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal (2012)The OECD Approach to Transfer…The Missing Keystone of Income Tax Treaties (2011)The Missing Keystone of Incom…International Tax Coordination for a Second-Best World (Part III) (2010)International Tax Coordinatio…A Pure Theory of Local Expenditures (1956)The Problem of Social Cost (1960)Judgment under Uncertainty: Heuristics and Biases (1975)Optimal Taxation in Theory and Practice (2009)The Value of Medicaid: Interpreting Results from the Oregon Health Insurance Experiment (2018)Measuring Social Welfare (2019)International Corporations: The Industrial Economics of Foreign Investment (1971)The Boundaries of Multinational Enterprises and the Theory of International Trade (1995)Firms, Contracts, and Trade Structure (2003)Moving to greener pastures? Multinationals and the pollution haven hypothesis (2003)Plants and Productivity in International Trade (2003)The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity (2003)Distorted Gravity: The Intensive and Extensive Margins of International Trade (2008)New Trade Models, Same Old Gains? (2012)Domestic Saving and International Capital Flows (1980)International Portfolio Choice and Corporation Finance: A Synthesis (1983)Externalities in Economies with Imperfect Information and Incomplete Markets (1986)Designing tax policy in federalist economies: An overview (1996)Tax Competition and Tax Coordination in the European Union (2003)Tax Policy in an Era of Internationalization: Explaining the Spread of Neoliberalism (2006)Corporate income tax reforms and international tax competition (2002)Do countries compete over corporate tax rates? (2007)Why do firms hold so much cash? A tax-based explanation (2007)Swiss banking secrecy and the problem of international cooperation in tax matters: A nut too hard to crack? (2015)Breaking Regime Stability? The Politicization of Expertise in the OECD/G20 Process on BEPS and the Potential Transformation of International Taxation (2017)Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data (2020)International Production and the Multinational Enterprise. (1982)The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)Property Rights and the Nature of the Firm (1990)Old Rules and New Realities: Corporate Tax Policy in a Global Setting (2004)International Tax as International Law (2007)Domestic Effects of the Foreign Activities of US Multinationals (2009)The Theory of International Tax Competition and Coordination (2013)A Republican Europe of States: Cosmopolitanism, Intergovernmentalism and Democracy in the EU (2019)At a Crossroads: Mandatory Disclosure under DAC-6 and EU Primary Law – Part 2 (2019)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The design of tax structure: Direct versus indirect taxation (1976)Measuring Economic Policy Uncertainty* (2016)Exploring Residual Profit Allocation (2020)The global minimum tax (2022)International Tax Competition and Coordination with A Global Minimum Tax (2023)International Taxation in the Digital Economy: Challenge Accepted? (2017)In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties (2019)National digital taxes – Lessons from Europe (2020)Trade, Growth, and the Environment (2004)Trade, Growth, and the Environment (2004)The Place of Self‐Interest and the Role of Power in Deliberative Democracy* (2009)
this work references cited by second hop

References

  • 2004Export Versus FDI with Heterogeneous Firms4,038 cited
  • 1956The General Theory of Second Best2,049 cited
  • 1984A Simple Theory of International Trade with Multinational Corporations1,996 cited
  • 2011The Theory of Taxation and Public Economics348 cited
  • 1992Can Capital Income Taxes Survive in Open Economies?205 cited
  • 2003Evaluating International Tax Reform193 cited

Cited by

  • 2021Taxing Profit in a Global Economy90 cited
  • 2014Are We Heading towards a Corporate Tax System Fit for the 21stCentury?89 cited
  • 2015Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law?81 cited
  • 2018Ten Questions about Why and How to Tax the Digitalized Economy79 cited
  • 2015Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy71 cited
  • 2018“Taxation Where Value is Created” and the OECD/G20 Base Erosion and Profit Shifting Initiative54 cited
  • 2019Five Core Problems in the Attribution of Profits to Permanent Establishments48 cited
  • 2019Residual Profit Allocation by Income48 cited
  • 2011The Missing Keystone of Income Tax Treaties42 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2017International Tax Policy42 cited
  • 2010International Tax Coordination for a Second-Best World (Part III)42 cited
  • 2012The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal37 cited
  • 2019The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?35 cited
  • 2017International Profit Allocation, Intangibles and Sales-Based Transactional Profit Split33 cited
  • 2014Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard32 cited
  • 2022“Work on the Move”: Rethinking Taxation of Labour Income under Tax Treaties30 cited