Are we racing to the bottom? Evidence on the dynamics of international tax competition

被引：0

作者：

Desai, MA ^{[1
]}

机构：

[1] Harvard Univ, Sch Business, Cambridge, MA 02138 USA

来源：

91ST ANNUAL CONFERENCE ON TAXATION, PROCEEDINGS | 1999年

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

页码：176 / 187

页数：12

共 50 条

[1] Tax competition among US states: Racing to the bottom or riding on a seesaw?
Chirinko, Robert S.
Wilson, Daniel J.
[J]. JOURNAL OF PUBLIC ECONOMICS, 2017, 155 : 147 - 163
[2] RACE TO THE BOTTOM IN INTERNATIONAL TAX COMPETITION: SOME CONCEPTUAL ISSUES
Sokolovska, Olena V.
[J]. JOURNAL OF TAX REFORM, 2016, 2 (02): : 98 - 110
[3] International Tax Competition, Harmful Tax Practices and the 'Race to the Bottom': A Special Focus on Unstrategic Tax Incentives in Africa
Oguttu, Annet Wanyana
[J]. COMPARATIVE AND INTERNATIONAL LAW JOURNAL OF SOUTHERN AFRICA-CILSA, 2018, 51 (03): : 293 - 319
[4] Globalization and International Tax Competition: Empirical Evidence Based on Effective Tax Rates
Bretschger, Lucas
Hettich, Frank
[J]. JOURNAL OF ECONOMIC INTEGRATION, 2005, 20 (03) : 530 - 542
[5] International tax competition.
Nielsen, SB
[J]. JOURNAL OF ECONOMICS-ZEITSCHRIFT FUR NATIONALOKONOMIE, 1998, 68 (02): : 211 - 214
[6] Wages and International Tax Competition
Krautheim, Sebastian
Schmidt-Eisenlohr, Tim
[J]. REVIEW OF INTERNATIONAL ECONOMICS, 2016, 24 (05) : 893 - 923
[7] Decentralization and international tax competition
Wilson, JD
Janeba, E
[J]. JOURNAL OF PUBLIC ECONOMICS, 2005, 89 (07) : 1211 - 1229
[8] Racing to the bottom: international trade without a social clause
Chan, A
Ross, RJS
[J]. THIRD WORLD QUARTERLY, 2003, 24 (06) : 1011 - 1028
[9] Capital mobility and environmental standards: Racing to the bottom with multiple tax instruments
Kim, J
Wilson, JD
[J]. JAPAN AND THE WORLD ECONOMY, 1997, 9 (04) : 537 - 551
[10] International Tax Competition and Coordination with A Global Minimum Tax
Devereux, Michael P.
[J]. NATIONAL TAX JOURNAL, 2023, : 145 - 166

← 1 2 3 4 5 →