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Competition from low-wage countries and the decline of corporate tax rates : evidence from European integration
Overesch, Michael; Rincke, Johannes - In: The world economy : the leading journal on … 32 (2009) 9, pp. 1348-1364
Persistent link: https://www.econbiz.de/10003883132
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Steuerwettbewerb und seine Auswirkungen auf ausländische Direktinvestitionen in Europa : eine empirische Analyse
Uehlein, Thorsten - 2009
Persistent link: https://www.econbiz.de/10003889175
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Rate-cutting tax reforms and corporate tax competition in Europe
Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - In: Economics & politics 22 (2010) 3, pp. 498-518
Persistent link: https://www.econbiz.de/10008746577
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Corporate taxation in Europe : competitive pressure and cooperative targets
Garbarino, Carlo; Panteghini, Paolo - In: International taxation handbook : policy, practice, …, (pp. 209-238). 2007
Persistent link: https://www.econbiz.de/10003499885
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Is transfer pricing strictness deterring profit shifting within multinationals? : empirical evidence from Europe
Marques, Mário; Pinho, Carlos - In: Accounting and business research : a research quarterly … 46 (2016) 7, pp. 703-730
Persistent link: https://www.econbiz.de/10011601133
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Vor- und Nachteile des Steuerwettbewerbs bei der Unternehmensbesteuerung
Büttner, Thiess - In: Steuern im europäischen Wettbewerb : Unterbieten oder …, (pp. 45-51). 2007
Persistent link: https://www.econbiz.de/10003554626
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Practical problems in European an international tax law : essays in honour of Manfred Mössner
Essers, Peter H. J.; Lange, Michael A.; Winkeljohann, … - 2016
Persistent link: https://www.econbiz.de/10014012506
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What drives corporate tax rates down? : a reassessment of globalization, tax competition, and dynamic adjustment to shocks
Overesch, Michael; Rincke, Johannes - 2009
We reassess the driving forces behind the recent decline of corporate tax rates in Europe. Using data for up to 32 countries from 1983 to 2006, we analyze the role of economic and financial openness as well as tax competition while allowing for dynamic adjustment to shocks and period-specific as...
Persistent link: https://www.econbiz.de/10003807847