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Tax rate and tax base competition for foreign direct investment
Egger, Peter; Raff, Horst - In: International tax and public finance 22 (2015) 5, pp. 777-810
Persistent link: https://www.econbiz.de/10011529934
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Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis; Demange, Gabrielle - In: International tax and public finance 28 (2021) 4, pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Janský, Petr; Tørsløv, Thomas - In: International tax and public finance 28 (2021) 6, pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
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Endogenous choice on tax instruments in a tax competition model : unit tax versus ad valorem tax
Akai, Nobuo; Ogawa, Hikaru; Ogawa, Yoshitomo - In: International tax and public finance 18 (2011) 5, pp. 495-506
Persistent link: https://www.econbiz.de/10009355260
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Tax competition and the efficiency of "benefit-related" business taxes
Gugl, Elisabeth; Zodrow, George R. - In: International tax and public finance 26 (2019) 3, pp. 486-505
Persistent link: https://www.econbiz.de/10012231035
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Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina; Runkel, Marco - In: International tax and public finance 25 (2018) 2, pp. 311-324
Persistent link: https://www.econbiz.de/10012033055
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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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The compliance cost of taxing foreign-source income : its magnitude, determinants, and policy implications
Blumenthal, Marsha A. - In: International tax and public finance 2 (1995) 1, pp. 37-53
Persistent link: https://www.econbiz.de/10001333525
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Profit tax competition and formula apportionment
Pethig, Rüdiger; Wagener, Andreas - In: International tax and public finance 14 (2007) 6, pp. 631-655
Persistent link: https://www.econbiz.de/10003559407
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Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Bradley, Sebastien; Dauchy, Estelle; Hasegawa, Makoto - In: International tax and public finance 25 (2018) 3, pp. 581-630
Persistent link: https://www.econbiz.de/10012033106