Tax planning by companies and tax competition by governments - Is there evidence of changes in behavior?

被引:0
|
作者
Grubert, H [1 ]
机构
[1] US Dept Treasury, Off Int Tax Anal, Washington, DC 20220 USA
关键词
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:113 / 142
页数:30
相关论文
共 50 条
  • [1] Tax competition among local governments: Evidence from a property tax reform in Finland
    Lyytikainen, Teemu
    [J]. JOURNAL OF PUBLIC ECONOMICS, 2012, 96 (7-8) : 584 - 595
  • [2] Endogenizing governments' objectives in tax competition
    Pal, Rupayan
    Sharma, Ajay
    [J]. REGIONAL SCIENCE AND URBAN ECONOMICS, 2013, 43 (04) : 570 - 578
  • [3] Consumption tax competition among governments: Evidence from the United States
    Jan P. A. M. Jacobs
    Jenny E. Ligthart
    Hendrik Vrijburg
    [J]. International Tax and Public Finance, 2010, 17 : 271 - 294
  • [4] Consumption tax competition among governments: Evidence from the United States
    Jacobs, Jan P. A. M.
    Ligthart, Jenny E.
    Vrijburg, Hendrik
    [J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2010, 17 (03) : 271 - 294
  • [5] Deferred tax for tax planning in the Czech agricultural companies
    Bohusova, Hana
    Svoboda, Patrik
    Semeradova, Lucie
    [J]. AGRICULTURAL ECONOMICS-ZEMEDELSKA EKONOMIKA, 2019, 65 (08): : 349 - 358
  • [6] Tax competition, tax exporting and higher-government choice of tax instruments for local governments
    Braid, RM
    [J]. JOURNAL OF PUBLIC ECONOMICS, 2005, 89 (9-10) : 1789 - 1821
  • [7] Tax Competition and Tax Planning: What Solution for the EU?
    Aujean, Michel
    [J]. EC TAX REVIEW, 2014, 23 (02): : 62 - 63
  • [8] Expenditure & Tax Competition in China Local Governments
    Cai Wei-xian
    [J]. PROCEEDINGS OF THE 2009 INTERNATIONAL CONFERENCE ON PUBLIC ECONOMICS AND MANAGEMENT ICPEM 2009, VOL 1: SOCIAL ISSUES AND ECONOMIC POLICIES, 2009, : 117 - 120
  • [9] INFORMATION SHARING AND TAX COMPETITION AMONG GOVERNMENTS
    BACCHETTA, P
    ESPINOSA, MP
    [J]. JOURNAL OF INTERNATIONAL ECONOMICS, 1995, 39 (1-2) : 103 - 121
  • [10] Tax competition among local governments: Evidence from the spillovers of location-based tax incentives in China
    Tao, Peng
    Gong, Feng
    Zhu, Kaiyue
    [J]. CHINA ECONOMIC REVIEW, 2023, 82