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The global minimum tax raises more revenues than you think, or much less
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References

  • 1985Export subsidies and international market share rivalry1,935 cited
  • 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods1,673 cited
  • 1999Theories of Tax Competition1,661 cited
  • 1986A theory of interregional tax competition1,153 cited
  • 2007Do countries compete over corporate tax rates?898 cited
  • 2008Capital structure and international debt shifting456 cited
  • 2013The Theory of International Tax Competition and Coordination383 cited
  • 2018State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data335 cited
  • 2006Tax Competition With Parasitic Tax Havens291 cited
  • 2020Evaluating State and Local Business Incentives279 cited
  • 2000Corporate tax systems and cross country profit shifting253 cited
  • 2003Is Targeted Tax Competition Less Harmful than its Remedies?128 cited
  • 2017Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?104 cited
  • 1999Fortress Building in Global Tax Competition95 cited
  • 2006An Economic Perspective on Transfer Pricing95 cited
  • 2019

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Are Local Tax Rates Strategic Complements or Strategic Substitutes?
94 cited

Cited by

  • 2024Strategic Incentives for Adopting the Global Minimum Tax13 cited