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Public good differentiation and the intensity of tax competition
Zissimos, Benjamin; Wooders, Myrna Holtz - In: Journal of public economics 92 (2008) 5/6, pp. 1105-1121
Persistent link: https://www.econbiz.de/10003717927
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The effects of tax competition when politicians create rents to buy political support
Eggert, Wolfgang; Sørensen, Peter Birch - In: Journal of public economics 92 (2008) 5/6, pp. 1142-1163
Persistent link: https://www.econbiz.de/10003718135
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Mobile tax base as a global common
Konrad, Kai A. - In: International tax and public finance 15 (2008) 4, pp. 395-414
Persistent link: https://www.econbiz.de/10003729138
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Pluralistisch-demokratische Steuerpolitik in der globalisierten Welt : die Rolle der Unternehmens- und Einkommensbesteuerung
Esser, Clemens - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003769051
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Competing for capital when labor is heterogeneous
Satō, Yasuhiro (contributor);  … - 2005
Persistent link: https://www.econbiz.de/10003155245
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Incentives and information exchange in international taxation
Keen, Michael; Ligthart, Jenny E. - In: International tax and public finance 13 (2006) 2/3, pp. 163-180
Persistent link: https://www.econbiz.de/10003316907
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Can tax competition lead to a race to the bottom in Europe? : A skeptical view
Fourçans, André; Warin, Thierry - 2006
Persistent link: https://www.econbiz.de/10003836251
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Tax competition and information sharing in Europe : a signaling game
Warin, Thierry; Fourçans, André - 2006
Persistent link: https://www.econbiz.de/10003836253
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Non-binding minimum taxes may foster tax competition
Konrad, Kai A. - In: Economics letters 102 (2009) 2, pp. 109-111
Persistent link: https://www.econbiz.de/10003818386
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Corporate income taxation of multinationals and fiscal equalization
Liesegang, Caterina; Runkel, Marco - 2009
This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment. Fiscal equalization ensures efficiency...
Persistent link: https://www.econbiz.de/10003872423