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~accessRights:"restricted"
~language:"eng"
~subject:"Tax harmonization"
~subject:"Tax policy"
~type_genre:"Article in journal"
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Tax harmonization
Tax policy
Steuerharmonisierung
45
Steuerwettbewerb
27
Tax competition
27
Theorie
22
Theory
22
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14
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14
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10
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10
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2
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2
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1
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1
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1
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International Institute of Public Finance / Annual Congress <75., 2019, Glasgow>
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ECONIS (ZBW)
46
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1
The impact of the global minimum tax on tax competition
Devereux, Michael P.
;
Vella, John
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 323-378
Persistent link: https://www.econbiz.de/10014425574
Saved in:
2
Longevity of EU membership and VAT practices : dependencies, contradictions and implications
Lapinskas, Arunas
;
Makhova, Larisa
;
Haikin, Mark
; …
- In:
Journal of policy modeling : JPMOD ; a social science …
45
(
2023
)
3
,
pp. 630-643
Persistent link: https://www.econbiz.de/10014466029
Saved in:
3
The impact of tax and infrastructure competition on the profitability of local firms
Han, Yutao
;
Pieretti, Patrice
;
Pulina, Giuseppe
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 281-304
Persistent link: https://www.econbiz.de/10014253525
Saved in:
4
International tax competition and coordination with a global minimum tax
Devereux, Michael P.
- In:
National tax journal
76
(
2023
)
1
,
pp. 145-166
Persistent link: https://www.econbiz.de/10014317784
Saved in:
5
Optimal cooperative taxation in the global economy
Chari, Varadarajan V.
;
Nicolini, Juan Pablo
;
Teles, Pedro
- In:
Journal of political economy
131
(
2023
)
1
,
pp. 95-130
Persistent link: https://www.econbiz.de/10013548020
Saved in:
6
Searching for similarities in EU corporate income taxes for their harmonization
Małecka-Ziembińska, Edyta
;
Siwiec, Anna
- In:
Economics and business review
6/20
(
2020
)
4
,
pp. 72-94
Persistent link: https://www.econbiz.de/10012604524
Saved in:
7
Performance of tax simplification around the world : a panel frontier analysis
Trang Thi Thuy Nguyen
;
Binh Thai Pham
;
Prior, Diego
; …
- In:
Socio-economic planning sciences : the international …
80
(
2022
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013191255
Saved in:
8
Commodity tax competition and cross-border shopping in a tripoint model
Hamada, Kojun
- In:
Asia-Pacific journal of regional science
6
(
2022
)
2
,
pp. 837-862
Persistent link: https://www.econbiz.de/10013279469
Saved in:
9
Tax competition versus tax coordination in a multi-region endogenous growth model with an integrated capital market
Tamai, Toshiki
- In:
Economic modelling
114
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013367561
Saved in:
10
International taxation and the global structure of capitalism : the influence of the OECD in the design of the international tax system
Blanco, Andrés
- In:
Review of radical political economics
54
(
2022
)
2
,
pp. 218-238
Persistent link: https://www.econbiz.de/10013396211
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