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On the Future of Business Income Taxation in Europe
16 references·0 citing·41 second hop
On the Future of Business Income Taxation in Europe (2019)On the Future of Business Income Taxation…Taxing Where Value Is Created: Whats User Involvement Got to Do with It? (2019)Taxing Where Value Is Created…BEPS: An Interim Evaluation (2014)BEPS: An Interim EvaluationThe Theory of International Tax Competition and Coordination (2013)The Theory of International T…Formulary Apportionment – Myths and Prospects (2011)Formulary Apportionment – Myt…An applied analysis of ACE and CBIT reforms in the EU (2010)An applied analysis of ACE an…Taxation of outbound direct investment: economic principles and tax policy considerations (2008)Taxation of outbound direct i…Do countries compete over corporate tax rates? (2007)Do countries compete over cor…Tax Competition With Parasitic Tax Havens (2006)Tax Competition With Parasiti…The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States (2004)The European Commission's Rep…Source-vs. Residence-based Taxation in the European Union: The Wrong Question? (2000)Source-vs. Residence-based Ta…Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State (2000)Globalization, Tax Competitio…Lessons from Behavioral Responses to International Taxation (1999)Lessons from Behavioral Respo…Tax competition with interregional differences in factor endowments (1991)Tax competition with interreg…Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Pigou, Tiebout, property taxa…A theory of interregional tax competition (1986)A theory of interregional tax…The Nature of the Firm (1937)The Nature of the FirmTaxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)The Boundaries of Multinational Enterprises and the Theory of International Trade (1995)Tax-motivated transfer pricing and US intrafirm trade prices (2002)Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Corporate Tax Avoidance and High Powered Incentives (2004)A Pure Theory of Local Expenditures (1956)Lectures on Public Economics. (1981)Lectures in Public Economics. (1982)Economic competition among jurisdictions: efficiency enhancing or distortion inducing? (1988)Immiserizing Growth: A Geometrical Note (1958)Tax competition with two tax instruments (1991)Testing for Strategic Interaction Among Local Governments: The Case of Growth Controls (1998)Capital tax competition: bane or boon (2003)Taxes and the location of production: evidence from a panel of US multinationals (1996)Capital-Market Imperfections and Investment (1997)Evaluating Tax Policy for Location Decisions (2002)Tax Biases to Debt Finance (2011)Evaluating the effects of ACE systems on multinational debt financing and investment (2017)Taxing Profit in a Global Economy (2021)Theories of Tax Competition (1999)Tax Avoidance, Evasion, and Administration (2000)The demand for tax haven operations (2005)What problems and opportunities are created by tax havens? (2008)In praise of tax havens: International tax planning and foreign direct investment (2009)Treasure Islands (2010)The General Theory of Second Best (1956)The Power to Tax: Analytical Foundations of a Fiscal Constitution (1981)Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners’ Tax Scheme in Denmark * (2013)Base Erosion, Profit Shifting and Developing Countries (2016)State Taxes and Spatial Misallocation (2018)Has Globalization Gone Too Far? (1998)The Global Fifth Amendment? Nafta's Investment Protections and the Misguided Quest for an International 'Regulatory Takings' Doctrine (2002)International Tax as International Law (2007)Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)Nash equilibria in models of fiscal competition (1988)Asymmetric tax competition (1991)Populism and the economics of globalization (2018)The Socialist System (1992)Sociological Rational Choice Theory (1997)Contracts as Reference Points * (2008)
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References

  • 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods1,673 cited
  • 1986A theory of interregional tax competition1,153 cited
  • 2007Do countries compete over corporate tax rates?898 cited
  • 1937The Nature of the Firm833 cited
  • 1999Lessons from Behavioral Responses to International Taxation563 cited
  • 1991Tax competition with interregional differences in factor endowments538 cited
  • 2000Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State426 cited
  • 2013The Theory of International Tax Competition and Coordination383 cited
  • 2006Tax Competition With Parasitic Tax Havens291 cited
  • 2010An applied analysis of ACE and CBIT reforms in the EU105 cited
  • 2004The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States77 cited
  • 2008Taxation of outbound direct investment: economic principles and tax policy considerations66 cited
  • 2014BEPS: An Interim Evaluation57 cited
  • 2011Formulary Apportionment – Myths and Prospects48 cited
  • 2019Taxing Where Value Is Created: Whats User Involvement Got to Do with It?43 cited

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  • 2000Source-vs. Residence-based Taxation in the European Union: The Wrong Question?36 cited
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