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The treatment of entreprise profits in schedular and global frameworks of income taxation

Plasschaert, S. R. F. - 1981

Persistent link: https://www.econbiz.de/10003648198

How globalization affects tax design

Hines, James R.; Summers, Lawrence Henry - In: Tax policy and the economy 23 (2009), pp. 123-157

Persistent link: https://www.econbiz.de/10003866973

Trade liberalization and the global expansion of modern taxes

Seelkopf, Laura; Lierse, Hanna; Schmitt, Carina - In: Review of international political economy : RIPE 23 (2016) 2, pp. 208-231

Persistent link: https://www.econbiz.de/10011524160

The taxing deed of globalization

Egger, Peter; Nigai, Sergey; Strecker, Nora Margot - 2016 - This draft: April 2016

We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and effective average labor income tax rates using a unique international database on income tax calculators. We find that due to increasing mobility of firms and high-income...

Persistent link: https://www.econbiz.de/10011484335