| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A Global Minimum Tax for Large Firms Only: Implications for Tax Competition |
1 |
2 |
34 |
34 |
4 |
6 |
56 |
56 |
| A Global Minimum Tax for Large Firms Only: Implications for Tax Competition |
0 |
0 |
11 |
25 |
1 |
2 |
19 |
44 |
| A Global Minimum Tax for Large Firms Only: Implications for Tax Competition |
0 |
2 |
11 |
27 |
2 |
5 |
20 |
54 |
| A Global Minimum Tax for Large Firms Only: Implications for Tax Competition |
0 |
2 |
8 |
16 |
1 |
5 |
16 |
43 |
| Alternative tax principles for the European Community: A computable general equilibrium comparison |
0 |
0 |
0 |
2 |
1 |
3 |
3 |
20 |
| An Economic Rationale for Controlled-Foreign-Corporation Rules |
0 |
0 |
0 |
60 |
2 |
2 |
2 |
261 |
| Asymmetric commodity tax competition ‐ comment on de Crombrugghe and Tulkens |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25 |
| Asymmetric commodity tax competition: Are tax rates always too low? |
0 |
0 |
0 |
4 |
1 |
1 |
3 |
27 |
| Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies |
0 |
0 |
0 |
61 |
0 |
0 |
3 |
92 |
| Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
25 |
| Barriers to trade and imperfect competition: The choice of commodity tax base |
0 |
0 |
0 |
0 |
2 |
3 |
5 |
53 |
| Bonus Taxes and International Competition for Bank Managers |
0 |
0 |
0 |
7 |
1 |
1 |
1 |
42 |
| Bonus Taxes and International Competition for Bank Managers |
0 |
0 |
0 |
17 |
1 |
2 |
4 |
40 |
| Bonus Taxes and International Competition for Bank Managers |
0 |
0 |
0 |
6 |
0 |
1 |
2 |
41 |
| Capital regulation and trade in banking services |
0 |
0 |
0 |
44 |
0 |
0 |
0 |
69 |
| Capital taxation and production efficiency in an open economy |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
29 |
| Commodity Taxation and International Trade in Imperfect Markets |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
335 |
| Commodity Taxation and International Trade in Imperfect Markets |
0 |
0 |
0 |
61 |
0 |
0 |
0 |
450 |
| Commodity Taxation and international Trade in Imperfect Markets |
1 |
1 |
1 |
90 |
5 |
7 |
9 |
438 |
| Company Tax Coordination cum Tax Rate Competition in the European Union |
0 |
0 |
0 |
50 |
0 |
0 |
2 |
326 |
| Company tax coordination cum tax rate competition in the European Union |
0 |
0 |
0 |
298 |
0 |
0 |
1 |
1,903 |
| Company-tax coordination cum tax-rate competition in the European union |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
47 |
| Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay? |
0 |
0 |
0 |
83 |
1 |
1 |
3 |
396 |
| Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay? |
0 |
0 |
0 |
142 |
1 |
2 |
4 |
429 |
| Competition for firms in an oligopolistic industry: The impact of economic integration |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
69 |
| Corporate Tax Systems and Cross Country Profit Shifting |
0 |
0 |
0 |
3 |
3 |
4 |
9 |
1,101 |
| Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
564 |
| Corporate tax systems and cross country profit shifting |
0 |
0 |
0 |
0 |
1 |
2 |
6 |
141 |
| Corporate taxation, profit shifting, and the efficiency of public input provision |
0 |
0 |
0 |
12 |
2 |
2 |
2 |
70 |
| Country Size and Tax Competition for Foreign Direct Investment |
0 |
0 |
0 |
708 |
0 |
0 |
5 |
1,712 |
| Country size and tax competition for foreign direct investment |
0 |
0 |
0 |
0 |
2 |
2 |
4 |
150 |
| Cross-Border Banking in Regulated Markets: Is Financial Integration Desirable? |
0 |
0 |
0 |
13 |
0 |
1 |
2 |
53 |
| Cross-Border Loss Offset Can Fuel Tax Competition |
0 |
0 |
0 |
13 |
2 |
2 |
4 |
112 |
| Cross-border loss offset can fuel tax competition |
0 |
0 |
0 |
30 |
0 |
0 |
1 |
144 |
| Cross-border loss offset can fuel tax competition |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
50 |
| Cross-border loss offset can fuel tax competition |
0 |
0 |
0 |
24 |
1 |
1 |
1 |
103 |
| Die Abschaffung der Steuergrenzen im gemeinsamen Markt: EG-Vorschläge 1989 und alternative Lösungen |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
19 |
| Die Besteuerung multinationaler Unternehmen |
0 |
0 |
0 |
92 |
0 |
0 |
2 |
362 |
| Dynamic Effects of an Anticipated Switch from Destination- to Origin-Based Commodity Taxation |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
148 |
| Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
32 |
| Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
20 |
| Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results |
0 |
0 |
0 |
54 |
2 |
2 |
3 |
251 |
| Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms |
1 |
1 |
1 |
31 |
1 |
1 |
2 |
116 |
| Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms |
0 |
0 |
0 |
68 |
1 |
2 |
2 |
177 |
| Economic integration and redistribuitive taxation |
0 |
0 |
0 |
47 |
0 |
1 |
2 |
185 |
| Economic integration and the optimal corporate tax structure with heterogeneous firms |
0 |
0 |
0 |
11 |
2 |
2 |
2 |
87 |
| Economic integration and the optimal corporate tax structure with heterogeneous firms |
0 |
0 |
0 |
91 |
0 |
0 |
1 |
364 |
| Economic integration and the optimal corporate tax structure with heterogeneous firms |
0 |
0 |
0 |
0 |
2 |
2 |
3 |
69 |
| Economic integration and the optimal corporate tax structure with heterogeneous firms |
0 |
0 |
0 |
34 |
2 |
2 |
5 |
163 |
| Economic integration and the relationship between profit and wage taxes |
0 |
0 |
0 |
115 |
1 |
1 |
2 |
684 |
| Economic integration and the relationship between profit and wage taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
37 |
| Editorial note |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
14 |
| Entrepreneurial Innovations and Taxation |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
119 |
| Entrepreneurial Innovations and Taxation |
0 |
0 |
0 |
70 |
1 |
3 |
4 |
208 |
| Entrepreneurial innovations and taxation |
0 |
0 |
0 |
39 |
0 |
1 |
3 |
97 |
| Entrepreneurial innovations and taxation |
0 |
0 |
0 |
50 |
2 |
2 |
2 |
146 |
| Entrepreneurial innovations and taxation |
0 |
0 |
0 |
90 |
1 |
1 |
3 |
185 |
| Factor taxation, income distribution and capital market integration |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
26 |
| Factor taxation, income distribution, and capital market integration |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
58 |
| Firms' financial choices and thin capitalization rules under corporate tax competition |
0 |
0 |
0 |
207 |
3 |
6 |
7 |
989 |
| Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition |
0 |
0 |
0 |
185 |
0 |
0 |
1 |
586 |
| Firms’ financial choices and thin capitalization rules under corporate tax competition |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
81 |
| General consumption taxes and international trade: A duality approach |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
23 |
| Globalisation and the Mix of Wage and Profit Taxes |
0 |
0 |
1 |
69 |
1 |
2 |
4 |
252 |
| Globalisation and the mix of wage and profit taxes |
0 |
0 |
0 |
77 |
1 |
1 |
2 |
341 |
| Health Care Reform: Separating Insurance from Income Redistribution |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39 |
| Health Care Reform: Separating Insurance from Income Redistribution |
0 |
0 |
0 |
189 |
1 |
3 |
4 |
641 |
| Health care reform: Separating insurance from income redistribution |
0 |
0 |
0 |
5 |
0 |
0 |
3 |
75 |
| Incentives, Globalization, and Redistribution |
0 |
0 |
0 |
16 |
0 |
1 |
3 |
28 |
| Incentives, Globalization, and Redistribution |
0 |
0 |
0 |
14 |
1 |
1 |
1 |
23 |
| Incentives, Globalization, and Redistribution |
0 |
0 |
0 |
6 |
3 |
4 |
4 |
48 |
| Incentives, Globalization, and Redistribution |
0 |
0 |
0 |
10 |
0 |
0 |
6 |
43 |
| Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
452 |
| Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy? |
0 |
0 |
0 |
8 |
0 |
0 |
1 |
24 |
| International Commodity Taxation Under Monopolistic Competition |
0 |
0 |
0 |
36 |
3 |
6 |
8 |
495 |
| International Commodity Taxation under Monopolistic Competition |
0 |
0 |
0 |
89 |
0 |
1 |
1 |
552 |
| International Commodity Taxation under Monopolistic Competition |
0 |
0 |
0 |
70 |
0 |
0 |
0 |
473 |
| International Commodity Taxation under Monopolistic Competition |
0 |
0 |
1 |
77 |
1 |
1 |
2 |
422 |
| International commodity taxation under monopolistic competition |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
34 |
| International oligopoly and the taxation of commerce with revenue-constrained governments |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
26 |
| Market Structure and the Taxation of International Trade |
0 |
0 |
0 |
35 |
1 |
1 |
3 |
190 |
| Market Structure and the Taxation of International Trade |
0 |
0 |
0 |
61 |
0 |
1 |
3 |
379 |
| Market structure and the taxation of international trade |
0 |
0 |
0 |
179 |
1 |
2 |
4 |
746 |
| Matching for Risk-Taking: Overconfident Bankers and Government-Protected Banks |
0 |
0 |
3 |
3 |
0 |
1 |
11 |
13 |
| Merger Policy and Tax Competition |
0 |
0 |
0 |
40 |
0 |
0 |
1 |
242 |
| Merger Policy and Tax Competition |
0 |
0 |
0 |
107 |
1 |
1 |
1 |
312 |
| Merger Policy and Tax Competition |
0 |
0 |
0 |
40 |
0 |
0 |
1 |
172 |
| Merger Policy to Promote Global Players? A Simple Model |
0 |
0 |
0 |
115 |
1 |
1 |
2 |
386 |
| Merger Policy to Promote ‘Global Players’? A Simple Model |
0 |
0 |
0 |
104 |
2 |
2 |
2 |
340 |
| Merger policy and tax competition: The role of foreign firm ownership |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
39 |
| Merger policy to promote ’global players’? A simple model |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
31 |
| Multinational Banks in Regulated Markets: Is Financial Integration Desirable? |
0 |
0 |
0 |
28 |
2 |
3 |
3 |
131 |
| Numerische Gleichgewichtsanalyse mit dem Programmsystem MPS/GE: Eine Einführung |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
21 |
| On the optimal tax policy mix when consumers and firms are imperfectly mobile |
0 |
0 |
0 |
2 |
1 |
1 |
1 |
29 |
| Optimal Factor and Commodity Taxation in a Small Open Economy |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
26 |
| Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
20 |
1 |
1 |
1 |
73 |
| Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
31 |
2 |
2 |
2 |
70 |
| Optimal factor and commodity taxation in a small open economy |
0 |
0 |
0 |
6 |
0 |
0 |
6 |
55 |
| Preferential Tax Regimes with Asymmetric Countries |
0 |
0 |
0 |
73 |
0 |
0 |
1 |
285 |
| Preferential tax regimes with asymmetric countries |
0 |
0 |
0 |
166 |
1 |
1 |
1 |
637 |
| Preferential tax regimes with asymmetric countries |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
49 |
| Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19 |
| Public goods, international trade, and tax competition |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
27 |
| Redistributive taxation, multinational enterprises, and economic integration |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
116 |
| Redistributive taxation, multinational enterprises, and economic integration |
0 |
0 |
0 |
68 |
1 |
1 |
1 |
150 |
| Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation |
0 |
0 |
0 |
11 |
0 |
0 |
0 |
68 |
| Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
71 |
| Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation |
0 |
0 |
0 |
25 |
0 |
0 |
0 |
99 |
| Reforming an asymmetric union: on the virtues of dual tier capital taxation |
0 |
0 |
0 |
26 |
0 |
0 |
0 |
95 |
| Regional Tax Coordination and Foreign Direct Investment |
0 |
0 |
0 |
133 |
0 |
0 |
0 |
426 |
| Regional Tax Coordination and Foreign Direct Investment |
0 |
0 |
0 |
47 |
0 |
0 |
2 |
286 |
| Regional Tax Coordination and Foreign Direct Investment |
0 |
0 |
0 |
203 |
0 |
0 |
2 |
630 |
| Regional Tax Coordination and Foreign Direct Investment |
0 |
0 |
0 |
59 |
1 |
1 |
1 |
270 |
| Regional tax coordination and foreign direct investment |
0 |
0 |
0 |
125 |
0 |
0 |
2 |
353 |
| Regulatory Competition in Capital Standards with Selection Effects among Banks |
0 |
0 |
1 |
11 |
0 |
0 |
1 |
72 |
| Regulatory and Bailout Decisions in a Banking Union |
0 |
0 |
0 |
30 |
2 |
4 |
5 |
24 |
| Regulatory and Bailout Decisions in a Banking Union |
0 |
0 |
0 |
2 |
1 |
1 |
1 |
3 |
| Regulatory competition in capital standards with selection effects among banks |
0 |
0 |
0 |
43 |
0 |
1 |
2 |
66 |
| Regulatory competition in capital standards: a 'race to the top' result |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
7 |
| Regulatory competition in credit markets with capital standards as signals |
0 |
0 |
0 |
25 |
0 |
0 |
1 |
72 |
| Should Tax Policy Favor High- or Low-Productivity Firms? |
0 |
0 |
0 |
17 |
0 |
0 |
0 |
77 |
| Should tax policy favor high- or low-productivity firms? |
0 |
0 |
0 |
74 |
1 |
1 |
2 |
104 |
| Should tax policy favor high- or low-productivity firms? |
0 |
0 |
0 |
19 |
0 |
2 |
2 |
112 |
| Should tax policy favour high or low productivity firms? |
0 |
0 |
0 |
58 |
1 |
1 |
1 |
104 |
| Tacit Collusion under Destination - and Origin-Based Commodity Taxation |
0 |
0 |
0 |
45 |
0 |
0 |
2 |
262 |
| Tacit Collusion under Destination- and Origin-Based Commodity Taxation |
0 |
0 |
0 |
42 |
1 |
1 |
3 |
387 |
| Tacit Collusion under Destination- and Origin-Based Commodity Taxation |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
614 |
| Tacit collusion and international commodity taxation |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
41 |
| Tax Competition for Foreign Direct Investment |
0 |
0 |
0 |
154 |
0 |
0 |
1 |
532 |
| Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes |
0 |
0 |
0 |
68 |
0 |
0 |
0 |
233 |
| Tax Competition when Firms Choose their Organizational Form: Should Tax Loopholes for Multinationals be Closed? |
0 |
0 |
0 |
124 |
0 |
0 |
1 |
419 |
| Tax Coordination in a Cross-Hauling Model: Conflict or Harmony of Interest? |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
13 |
| Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest? |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
52 |
| Tax Differentials and External Tariffs in a Trade Deflection Model |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
13 |
| Tax competition for foreign direct investment |
0 |
0 |
1 |
5 |
1 |
1 |
4 |
79 |
| Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
75 |
| Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes |
0 |
0 |
0 |
60 |
0 |
0 |
1 |
173 |
| Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes |
0 |
0 |
0 |
89 |
0 |
0 |
1 |
224 |
| Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? |
0 |
0 |
0 |
117 |
0 |
0 |
1 |
456 |
| Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
103 |
| Tax competition, tax coordination and tax harmonization: The effects of EMU |
0 |
0 |
0 |
23 |
0 |
0 |
1 |
106 |
| Tax competition, tax coordination and tax harmonization: The effects of EMU |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
63 |
| Tax coordination in a cross-hauling model: Conflict or harmony of interest? |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
24 |
| Tax policy and the location decision of firms |
0 |
0 |
0 |
5 |
1 |
1 |
2 |
25 |
| Taxing Mobile and Overconfident Top Earners |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
36 |
| Taxing Mobile and Overconfident Top Earners |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
3 |
| Taxing mobile and overconfident top earners |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
16 |
| The effects of regional tax and subsidy coordination on foreign direct investment |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
| Trade deflection with transaction costs: The case of restricted origin principle |
0 |
1 |
1 |
3 |
1 |
2 |
2 |
29 |
| Unilateral tax reform under the restricted origin principle |
0 |
0 |
0 |
3 |
0 |
0 |
1 |
25 |
| Unilateral tax reform under the restricted origin principle |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
20 |
| Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
56 |
| Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment |
0 |
0 |
0 |
71 |
0 |
0 |
0 |
268 |
| Unionisation triggers tax incentives to attract foreign direct investment |
0 |
0 |
0 |
35 |
0 |
0 |
0 |
180 |
| Unionisation triggers tax incentives to attract foreign direct investment |
0 |
0 |
0 |
56 |
0 |
0 |
3 |
241 |
| Voluntary Equity, Project Risk, and Capital Requirements |
0 |
0 |
0 |
18 |
0 |
1 |
3 |
9 |
| Voluntary Equity, Project Risk, and Capital Requirements |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5 |
| Voluntary Equity, Project Risk, and Capital Requirements |
0 |
0 |
0 |
19 |
0 |
1 |
2 |
14 |
| Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate |
0 |
0 |
0 |
45 |
0 |
0 |
0 |
431 |
| Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? |
0 |
0 |
0 |
22 |
0 |
1 |
2 |
110 |
| Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse |
0 |
0 |
0 |
0 |
0 |
2 |
4 |
38 |
| Wettbewerbsverzerrungen und Harmonisierung der Umsatzsteuer im Europäischen Binnenmarkt |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
35 |
| When do small countries win tax wars? |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
42 |
| When do small countries win tax wars? |
0 |
0 |
0 |
17 |
0 |
1 |
1 |
92 |
| Total Working Papers |
3 |
9 |
74 |
6,797 |
94 |
155 |
413 |
31,805 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| Asymmetric commodity tax competition -- comment on de Crombrugghe and Tulkens |
0 |
0 |
0 |
34 |
0 |
0 |
0 |
111 |
| Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies |
0 |
0 |
1 |
10 |
0 |
3 |
13 |
35 |
| Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base |
0 |
0 |
1 |
61 |
0 |
1 |
3 |
339 |
| Bonus taxes and international competition for bank managers |
0 |
0 |
0 |
4 |
1 |
1 |
2 |
63 |
| Capital taxation and production efficiency in an open economy |
0 |
0 |
0 |
45 |
3 |
3 |
7 |
162 |
| Company-Tax Coordination cum Tax-Rate Competition in the European Union |
0 |
0 |
0 |
65 |
1 |
1 |
3 |
992 |
| Competition for firms in an oligopolistic industry: The impact of economic integration |
0 |
0 |
2 |
196 |
1 |
2 |
6 |
733 |
| Corporate Tax Systems and Cross Country Profit Shifting |
0 |
0 |
0 |
3 |
2 |
4 |
13 |
796 |
| Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
160 |
| Country size and tax competition for foreign direct investment |
0 |
0 |
2 |
560 |
0 |
2 |
11 |
1,269 |
| Cross-border loss offset can fuel tax competition |
0 |
0 |
0 |
6 |
1 |
2 |
6 |
58 |
| Der CDU/CSU-Vorschlag zur Gesundheitspauschale: Pro und Kontra |
0 |
0 |
0 |
9 |
0 |
1 |
2 |
213 |
| Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules |
0 |
0 |
1 |
38 |
0 |
1 |
5 |
154 |
| Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation |
0 |
0 |
0 |
8 |
2 |
3 |
4 |
49 |
| Economic integration and the optimal corporate tax structure with heterogeneous firms |
1 |
1 |
4 |
59 |
1 |
2 |
8 |
213 |
| Economic integration and the relationship between profit and wage taxes |
0 |
0 |
0 |
37 |
1 |
2 |
5 |
179 |
| Editorial Note |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
6 |
| Editorial note |
0 |
0 |
0 |
17 |
1 |
2 |
3 |
55 |
| Entrepreneurial innovations and taxation |
0 |
0 |
2 |
35 |
0 |
1 |
6 |
155 |
| Factor Taxation, Income Distribution and Capital Market Integration |
0 |
0 |
0 |
1 |
1 |
1 |
3 |
10 |
| Firms' financial choices and thin capitalization rules under corporate tax competition |
0 |
0 |
3 |
156 |
3 |
4 |
12 |
430 |
| Health Care Reform: Separating Insurance from Income Redistribution |
0 |
0 |
0 |
123 |
0 |
0 |
4 |
473 |
| How Does Firm Heterogeneity Affect International Tax Policy? |
0 |
0 |
0 |
2 |
0 |
1 |
2 |
24 |
| Incentives, globalization, and redistribution |
0 |
0 |
0 |
3 |
3 |
3 |
5 |
17 |
| International Commodity Taxation under Monopolistic Competition |
0 |
0 |
0 |
69 |
2 |
2 |
3 |
304 |
| International Oligopoly and the Taxation of Commerce with Revenue‐Constrained Governments |
0 |
0 |
0 |
36 |
0 |
1 |
3 |
104 |
| Merger policy and tax competition: the role of foreign firm ownership |
0 |
0 |
0 |
25 |
1 |
2 |
5 |
87 |
| Merger policy to promote 'global players'? A simple model |
0 |
0 |
0 |
5 |
1 |
1 |
5 |
42 |
| Multinational banks in regulated markets: Is financial integration desirable? |
0 |
0 |
0 |
2 |
0 |
1 |
1 |
9 |
| Optimal factor and commodity taxation in a small open economy |
0 |
0 |
0 |
14 |
3 |
4 |
13 |
66 |
| Optimal factor and commodity taxation in a small open economy |
0 |
0 |
0 |
14 |
1 |
1 |
9 |
64 |
| Preferential Tax Regimes With Asymmetric Countries |
0 |
0 |
0 |
34 |
1 |
1 |
2 |
132 |
| Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU |
0 |
0 |
0 |
71 |
1 |
1 |
1 |
220 |
| Redistributive taxation, multinational enterprises, and economic integration |
0 |
0 |
0 |
32 |
0 |
1 |
3 |
121 |
| Reforming an asymmetric union: On the virtues of dual tier capital taxation |
0 |
0 |
0 |
26 |
0 |
0 |
2 |
108 |
| Regulatory and bailout decisions in a banking union |
0 |
0 |
0 |
1 |
0 |
0 |
3 |
13 |
| Regulatory competition in capital standards: a ‘race to the top’ result |
0 |
0 |
3 |
22 |
1 |
1 |
9 |
154 |
| Should tax policy favor high- or low-productivity firms? |
0 |
0 |
1 |
36 |
3 |
4 |
9 |
154 |
| Sollen multinationale Unternehmen weniger Steuern bezahlen? |
0 |
0 |
0 |
42 |
1 |
1 |
2 |
323 |
| TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES |
0 |
0 |
0 |
48 |
1 |
2 |
4 |
161 |
| Tacit collusion and international commodity taxation |
0 |
0 |
0 |
31 |
3 |
4 |
6 |
122 |
| Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed |
0 |
0 |
0 |
141 |
1 |
4 |
8 |
416 |
| Tax competition, tax coordination and tax harmonization: The effects of EMU |
0 |
0 |
1 |
28 |
1 |
1 |
3 |
113 |
| Tax coordination with different preferences for public goods: Conflict or harmony of interest? |
0 |
0 |
2 |
58 |
0 |
2 |
6 |
158 |
| Taxes as a Determinant for Foreign Direct Investment in Europe |
0 |
0 |
1 |
3 |
1 |
1 |
2 |
13 |
| Taxing mobile and overconfident top earners |
0 |
0 |
0 |
3 |
1 |
1 |
2 |
14 |
| The effects of regional tax and subsidy coordination on foreign direct investment |
0 |
0 |
1 |
124 |
0 |
0 |
2 |
289 |
| Unilateral tax reform under the restricted origin principle |
0 |
0 |
0 |
19 |
0 |
1 |
3 |
114 |
| Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment |
0 |
0 |
0 |
0 |
1 |
1 |
4 |
257 |
| Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
97 |
| Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse |
0 |
0 |
0 |
21 |
0 |
0 |
1 |
100 |
| When Do Small Countries Win Tax Wars? |
0 |
0 |
0 |
7 |
1 |
1 |
1 |
36 |
| »Pakt für den Euro«: Kann mit dem Maßnahmenpaket die Europäische Union die Euro-Schuldenkrise überwinden? |
0 |
0 |
0 |
86 |
0 |
0 |
0 |
281 |
| Total Journal Articles |
1 |
1 |
25 |
2,470 |
46 |
79 |
237 |
10,768 |