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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

Optimal factor income taxation in the presence of unemployment

Koskela, Erkki; Schöb, Ronnie - In: Journal of public economic theory 4 (2002) 3, pp. 387-404

Persistent link: https://www.econbiz.de/10001690170

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

Optimal factor income taxation in the presence of unemployment

Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2001 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001569727

Optimal factor income taxation in the precence of unemployment

Koskela, Erkki; Schöb, Ronnie - 2000

According to conventional wisdom internationally mobile capital should not be taxed or should be taxed at a lower rate than labour. An important underlying assumption behind this view is that there are no market imperfections, in particular that labour markets clear competitively. At least for...

Persistent link: https://www.econbiz.de/10001477212

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