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Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka - In: International tax and public finance 28 (2021) 4, pp. 890-940
Persistent link: https://www.econbiz.de/10012617372
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Why capital income taxes survive in open economies : the role of multinational firms
Fuest, Clemens; Huber, Bernd - In: International tax and public finance 9 (2002) 5, pp. 567-589
Persistent link: https://www.econbiz.de/10001719195
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Residence-based capital taxation in a small open economy : why information is voluntarily exchanged and why it is not
Eggert, Wolfgang; Kolmar, Martin - In: International tax and public finance 9 (2002) 4, pp. 465-482
Persistent link: https://www.econbiz.de/10001710705
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Foreign tax credit and the current account
Iwamoto, Yasushi; Shibata, Akihisa - In: International tax and public finance 6 (1999) 2, pp. 131-148
Persistent link: https://www.econbiz.de/10001418505
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Tax treaty shopping : structural determinants of Foreign Direct Investment routed through the Netherlands
Weyzig, Francis - In: International tax and public finance 20 (2013) 6, pp. 910-937
Persistent link: https://www.econbiz.de/10010338374
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The consequences of the 2017 US international tax reform : a survey of the evidence
Dharmapala, Dhammika - In: International tax and public finance 31 (2024) 4, pp. 1158-1178
Persistent link: https://www.econbiz.de/10015056464
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On taxing capital income with income shifting
Christiansen, Vidar; Tuomala, Matti - In: International tax and public finance 15 (2008) 4, pp. 527-545
Persistent link: https://www.econbiz.de/10003729158
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A note on intertemporal fiscal competition and redistribution
Kellermann, Kersten - In: International tax and public finance 13 (2006) 2/3, pp. 151-161
Persistent link: https://www.econbiz.de/10003316903
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Capital mobility and source-based taxation of capital income in small open economies
Zodrow, George R. - In: International tax and public finance 13 (2006) 2/3, pp. 269-294
Persistent link: https://www.econbiz.de/10003316918
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A growth oriented dual income tax
Keuschnigg, Christian; Dietz, Martin D. - In: International tax and public finance 14 (2007) 2, pp. 191-221
Persistent link: https://www.econbiz.de/10003438306