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Who bears the lifetime tax burden?
Fullerton, Don - 1993
Persistent link: https://www.econbiz.de/10013535163
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Capital mobility and tax competition : a survey
Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...
Persistent link: https://www.econbiz.de/10011507954
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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014
, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …
Persistent link: https://www.econbiz.de/10010416288
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Quality versus quantity : the composition effect of corporate taxation on foreign direct investment
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003620166
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Critical issues in taxation and development
Fuest, Clemens (contributor); Zodrow, George R. (contributor) - 2013
critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation …
Persistent link: https://www.econbiz.de/10009744325
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Critical issues in taxation and development
Fuest, Clemens (ed.) - 2013
View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI -- 4 Do …
Persistent link: https://www.econbiz.de/10012683808
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Inputs to tax policymaking : thesupply side, the deficit, and the level playing field
Fullerton, Don - 1990
Persistent link: https://www.econbiz.de/10000804002
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Economic efficiency in recent tax reform history : policy reversals or consistent improvements?
Fullerton, Don; Mackie, James B. - 1988
Persistent link: https://www.econbiz.de/10000756187
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Tax reform : a study of some major proposals
Allison, Michael T.; Fullerton, Don; Makin, John H. - 1985
Persistent link: https://www.econbiz.de/10000691054
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The impact of fundamental tax reform on the allocation of resources
Fullerton, Don; Henderson, Yolanda Kodrzycki - 1986
Persistent link: https://www.econbiz.de/10000695494