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Efficiency of capital taxation in an open economy : tax competition versus tax exportation

Wagner, Wolf; Eijffinger, Sylvester C. W. - In: International tax and public finance 15 (2008) 6, pp. 637-646

Persistent link: https://www.econbiz.de/10003804334

Recent policy initiatives in the international taxation of capital

Devereux, Michael P. - 2003

Persistent link: https://www.econbiz.de/10001847136

Taxation if capital is not perfectly mobile : tax compensation versus tax exportation

Eijffinger, Sylvester C. W. (contributor); … - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001686856

Taxation if capital is not perfectly mobile : tax competition versus tax exportation

Eijffinger, Sylvester C. W.; Wagner, Wolf - 2002

Persistent link: https://www.econbiz.de/10001695537

Some optimal tax rules for international portfolio and direct investment

Devereux, Michael P. - In: FinanzArchiv : European journal of public finance 60 (2004) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10002043108

The seesaw principle in international tax policy

Slemrod, Joel - In: Journal of public economics 65 (1997) 2, pp. 163-176

Persistent link: https://www.econbiz.de/10001225053

Tax competition and the impact on capital flows

Devereux, Michael P. - In: Locational competition in the world economy : symposium 1994, (pp. 169-196). 1995

Persistent link: https://www.econbiz.de/10001317379

The impact of tax on foreign direct investment : empirical evidence and the implications for tax integration schemes

Devereux, Michael P. - In: International tax and public finance 2 (1995) 1, pp. 85-106

Persistent link: https://www.econbiz.de/10001333520

Taxation and the external wealth of nations : evidence from bilateral portfolio holdings

Huizinga, Harry; Todtenhaupt, Maximilian; Voget, Johannes; … - 2019

Persistent link: https://www.econbiz.de/10012116600

The Seesaw Principle in International Tax Policy

Slemrod, Joel - 1994

The standard analysis of the optimal international tax policy of a small country typically assumes that the country either imports or exports capital, but does not do both. This paper considers the situation in which a small country both exports and imports capital and can alter its tax on one...

Persistent link: https://www.econbiz.de/10012474044