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 |
4 |
15 |
25 |
1 |
4 |
24 |
42 |
A Global Minimum Tax for Large Firms Only: Implications for Tax Competition |
1 |
6 |
32 |
32 |
1 |
7 |
50 |
50 |
A Global Minimum Tax for Large Firms Only: Implications for Tax Competition |
1 |
5 |
12 |
25 |
1 |
8 |
20 |
49 |
A Global Minimum Tax for Large Firms Only: Implications for Tax Competition |
0 |
1 |
9 |
14 |
0 |
2 |
16 |
38 |
Alternative tax principles for the European Community: A computable general equilibrium comparison |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
17 |
An Economic Rationale for Controlled-Foreign-Corporation Rules |
0 |
0 |
0 |
60 |
0 |
0 |
1 |
259 |
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 |
0 |
0 |
4 |
26 |
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies |
0 |
0 |
0 |
61 |
1 |
1 |
3 |
92 |
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies |
0 |
0 |
0 |
22 |
0 |
0 |
1 |
25 |
Barriers to trade and imperfect competition: The choice of commodity tax base |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
50 |
Bonus Taxes and International Competition for Bank Managers |
0 |
0 |
0 |
17 |
0 |
1 |
2 |
38 |
Bonus Taxes and International Competition for Bank Managers |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
41 |
Bonus Taxes and International Competition for Bank Managers |
0 |
0 |
0 |
6 |
0 |
1 |
1 |
40 |
Capital regulation and trade in banking services |
0 |
0 |
0 |
44 |
0 |
0 |
2 |
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 |
61 |
0 |
0 |
1 |
450 |
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 |
89 |
0 |
0 |
2 |
431 |
Company Tax Coordination cum Tax Rate Competition in the European Union |
0 |
0 |
0 |
50 |
0 |
0 |
3 |
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 |
142 |
0 |
0 |
2 |
427 |
Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay? |
0 |
0 |
0 |
83 |
2 |
2 |
2 |
395 |
Competition for firms in an oligopolistic industry: The impact of economic integration |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
68 |
Corporate Tax Systems and Cross Country Profit Shifting |
0 |
0 |
0 |
3 |
0 |
2 |
5 |
1,097 |
Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
563 |
Corporate tax systems and cross country profit shifting |
0 |
0 |
0 |
0 |
0 |
1 |
5 |
139 |
Corporate taxation, profit shifting, and the efficiency of public input provision |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
68 |
Country Size and Tax Competition for Foreign Direct Investment |
0 |
0 |
0 |
708 |
1 |
1 |
6 |
1,712 |
Country size and tax competition for foreign direct investment |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
148 |
Cross-Border Banking in Regulated Markets: Is Financial Integration Desirable? |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
52 |
Cross-Border Loss Offset Can Fuel Tax Competition |
0 |
0 |
0 |
13 |
1 |
2 |
2 |
110 |
Cross-border loss offset can fuel tax competition |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
49 |
Cross-border loss offset can fuel tax competition |
0 |
0 |
0 |
30 |
0 |
0 |
2 |
144 |
Cross-border loss offset can fuel tax competition |
0 |
0 |
0 |
24 |
0 |
0 |
1 |
102 |
Die Abschaffung der Steuergrenzen im gemeinsamen Markt: EG-Vorschläge 1989 und alternative Lösungen |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
18 |
Die Besteuerung multinationaler Unternehmen |
0 |
0 |
0 |
92 |
0 |
1 |
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 |
2 |
0 |
0 |
0 |
20 |
Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
31 |
Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results |
0 |
0 |
0 |
54 |
1 |
1 |
1 |
249 |
Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms |
0 |
0 |
0 |
30 |
0 |
0 |
2 |
115 |
Economic Integration and the Optimal Corporate Tax Structure with Heterogeneous Firms |
0 |
0 |
0 |
68 |
0 |
0 |
0 |
175 |
Economic integration and redistribuitive taxation |
0 |
0 |
0 |
47 |
0 |
0 |
1 |
184 |
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 |
11 |
0 |
0 |
1 |
85 |
Economic integration and the optimal corporate tax structure with heterogeneous firms |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
67 |
Economic integration and the optimal corporate tax structure with heterogeneous firms |
0 |
0 |
0 |
34 |
0 |
3 |
4 |
161 |
Economic integration and the relationship between profit and wage taxes |
0 |
0 |
0 |
115 |
0 |
0 |
1 |
683 |
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 |
0 |
0 |
1 |
205 |
Entrepreneurial innovations and taxation |
0 |
0 |
0 |
39 |
1 |
1 |
2 |
96 |
Entrepreneurial innovations and taxation |
0 |
0 |
0 |
50 |
0 |
0 |
0 |
144 |
Entrepreneurial innovations and taxation |
0 |
0 |
0 |
90 |
0 |
0 |
4 |
184 |
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 |
1 |
1 |
1 |
983 |
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 |
1 |
23 |
Globalisation and the Mix of Wage and Profit Taxes |
0 |
0 |
1 |
69 |
0 |
0 |
2 |
250 |
Globalisation and the mix of wage and profit taxes |
0 |
0 |
0 |
77 |
0 |
1 |
1 |
340 |
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 |
0 |
0 |
1 |
638 |
Health care reform: Separating insurance from income redistribution |
0 |
0 |
0 |
5 |
0 |
0 |
4 |
75 |
Incentives, Globalization, and Redistribution |
0 |
0 |
0 |
10 |
0 |
1 |
15 |
43 |
Incentives, Globalization, and Redistribution |
0 |
0 |
0 |
16 |
1 |
1 |
5 |
27 |
Incentives, Globalization, and Redistribution |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
22 |
Incentives, Globalization, and Redistribution |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
44 |
Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy? |
0 |
0 |
0 |
0 |
0 |
1 |
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 |
1 |
1 |
24 |
International Commodity Taxation Under Monopolistic Competition |
0 |
0 |
0 |
36 |
0 |
1 |
2 |
489 |
International Commodity Taxation under Monopolistic Competition |
0 |
0 |
0 |
89 |
0 |
0 |
1 |
551 |
International Commodity Taxation under Monopolistic Competition |
0 |
0 |
0 |
70 |
0 |
0 |
1 |
473 |
International Commodity Taxation under Monopolistic Competition |
1 |
1 |
1 |
77 |
1 |
1 |
2 |
421 |
International commodity taxation under monopolistic competition |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
33 |
International oligopoly and the taxation of commerce with revenue-constrained governments |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
25 |
Market Structure and the Taxation of International Trade |
0 |
0 |
0 |
35 |
0 |
1 |
2 |
189 |
Market Structure and the Taxation of International Trade |
0 |
0 |
0 |
61 |
1 |
1 |
5 |
378 |
Market structure and the taxation of international trade |
0 |
0 |
0 |
179 |
0 |
0 |
3 |
744 |
Matching for Risk-Taking: Overconfident Bankers and Government-Protected Banks |
0 |
0 |
3 |
3 |
2 |
2 |
12 |
12 |
Merger Policy and Tax Competition |
0 |
0 |
0 |
40 |
0 |
1 |
1 |
242 |
Merger Policy and Tax Competition |
0 |
0 |
0 |
40 |
1 |
1 |
1 |
172 |
Merger Policy and Tax Competition |
0 |
0 |
0 |
107 |
0 |
0 |
0 |
311 |
Merger Policy to Promote Global Players? A Simple Model |
0 |
0 |
0 |
115 |
0 |
0 |
1 |
385 |
Merger Policy to Promote ‘Global Players’? A Simple Model |
0 |
0 |
0 |
104 |
0 |
0 |
0 |
338 |
Merger policy and tax competition: The role of foreign firm ownership |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
39 |
Merger policy to promote ’global players’? A simple model |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
31 |
Multinational Banks in Regulated Markets: Is Financial Integration Desirable? |
0 |
0 |
0 |
28 |
0 |
0 |
0 |
128 |
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 |
0 |
0 |
0 |
28 |
Optimal Factor and Commodity Taxation in a Small Open Economy |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25 |
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
20 |
0 |
0 |
0 |
72 |
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules |
0 |
0 |
0 |
31 |
0 |
0 |
0 |
68 |
Optimal factor and commodity taxation in a small open economy |
0 |
0 |
0 |
6 |
3 |
4 |
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 |
0 |
0 |
1 |
2 |
49 |
Preferential tax regimes with asymmetric countries |
0 |
0 |
1 |
166 |
0 |
0 |
1 |
636 |
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 |
0 |
0 |
0 |
115 |
Redistributive taxation, multinational enterprises, and economic integration |
0 |
0 |
0 |
68 |
0 |
0 |
1 |
149 |
Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation |
0 |
0 |
0 |
12 |
1 |
1 |
1 |
71 |
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 |
25 |
0 |
0 |
0 |
99 |
Reforming an asymmetric union: on the virtues of dual tier capital taxation |
0 |
0 |
0 |
26 |
0 |
0 |
1 |
95 |
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 |
133 |
0 |
0 |
0 |
426 |
Regional Tax Coordination and Foreign Direct Investment |
0 |
0 |
0 |
59 |
0 |
0 |
0 |
269 |
Regional Tax Coordination and Foreign Direct Investment |
0 |
0 |
1 |
203 |
0 |
1 |
3 |
630 |
Regional tax coordination and foreign direct investment |
0 |
0 |
0 |
125 |
0 |
1 |
2 |
353 |
Regulatory Competition in Capital Standards with Selection Effects among Banks |
0 |
0 |
1 |
11 |
0 |
0 |
3 |
72 |
Regulatory and Bailout Decisions in a Banking Union |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
2 |
Regulatory and Bailout Decisions in a Banking Union |
0 |
0 |
0 |
30 |
1 |
1 |
1 |
20 |
Regulatory competition in capital standards with selection effects among banks |
0 |
0 |
0 |
43 |
0 |
1 |
2 |
65 |
Regulatory competition in capital standards: a 'race to the top' result |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
6 |
Regulatory competition in credit markets with capital standards as signals |
0 |
0 |
0 |
25 |
1 |
1 |
2 |
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 |
19 |
0 |
0 |
0 |
110 |
Should tax policy favor high- or low-productivity firms? |
0 |
0 |
0 |
74 |
0 |
0 |
1 |
103 |
Should tax policy favour high or low productivity firms? |
0 |
0 |
0 |
58 |
0 |
0 |
1 |
103 |
Tacit Collusion under Destination - and Origin-Based Commodity Taxation |
0 |
0 |
0 |
45 |
1 |
1 |
2 |
262 |
Tacit Collusion under Destination- and Origin-Based Commodity Taxation |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
614 |
Tacit Collusion under Destination- and Origin-Based Commodity Taxation |
0 |
0 |
0 |
42 |
0 |
0 |
2 |
386 |
Tacit collusion and international commodity taxation |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
40 |
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 |
1 |
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 |
1 |
2 |
3 |
51 |
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 |
0 |
0 |
3 |
78 |
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit Taxes |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
74 |
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes |
0 |
0 |
0 |
89 |
0 |
0 |
2 |
224 |
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes |
0 |
0 |
0 |
60 |
1 |
1 |
3 |
173 |
Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
103 |
Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? |
0 |
0 |
0 |
117 |
0 |
0 |
3 |
456 |
Tax competition, tax coordination and tax harmonization: The effects of EMU |
0 |
0 |
0 |
23 |
1 |
1 |
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 |
0 |
1 |
1 |
24 |
Taxing Mobile and Overconfident Top Earners |
0 |
0 |
0 |
13 |
1 |
1 |
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 |
2 |
56 |
Trade deflection with transaction costs: The case of restricted origin principle |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
27 |
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 |
1 |
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 |
56 |
0 |
3 |
3 |
241 |
Unionisation triggers tax incentives to attract foreign direct investment |
0 |
0 |
0 |
35 |
0 |
0 |
1 |
180 |
Voluntary Equity, Project Risk, and Capital Requirements |
0 |
0 |
0 |
19 |
0 |
0 |
1 |
13 |
Voluntary Equity, Project Risk, and Capital Requirements |
0 |
0 |
0 |
18 |
0 |
1 |
2 |
8 |
Voluntary Equity, Project Risk, and Capital Requirements |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5 |
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 |
1 |
109 |
Wer trägt bei der Jahrestagung des Vereins für Socialpolitik vor? Eine empirische Analyse |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
36 |
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 |
17 |
0 |
0 |
0 |
91 |
When do small countries win tax wars? |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
41 |
Total Working Papers |
4 |
17 |
77 |
6,788 |
32 |
86 |
343 |
31,650 |
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 |
2 |
10 |
0 |
1 |
11 |
32 |
Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base |
0 |
0 |
1 |
61 |
0 |
0 |
2 |
338 |
Bonus taxes and international competition for bank managers |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
62 |
Capital taxation and production efficiency in an open economy |
0 |
0 |
0 |
45 |
2 |
2 |
4 |
159 |
Company-Tax Coordination cum Tax-Rate Competition in the European Union |
0 |
0 |
0 |
65 |
0 |
0 |
2 |
991 |
Competition for firms in an oligopolistic industry: The impact of economic integration |
0 |
1 |
3 |
196 |
0 |
1 |
8 |
731 |
Corporate Tax Systems and Cross Country Profit Shifting |
0 |
0 |
0 |
3 |
1 |
3 |
16 |
792 |
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 |
1 |
2 |
3 |
560 |
2 |
3 |
15 |
1,267 |
Cross-border loss offset can fuel tax competition |
0 |
0 |
0 |
6 |
2 |
4 |
5 |
56 |
Der CDU/CSU-Vorschlag zur Gesundheitspauschale: Pro und Kontra |
0 |
0 |
0 |
9 |
0 |
0 |
1 |
212 |
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules |
0 |
1 |
2 |
38 |
0 |
3 |
6 |
153 |
Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation |
0 |
0 |
0 |
8 |
1 |
1 |
2 |
46 |
Economic integration and the optimal corporate tax structure with heterogeneous firms |
0 |
1 |
3 |
58 |
0 |
1 |
10 |
211 |
Economic integration and the relationship between profit and wage taxes |
0 |
0 |
0 |
37 |
3 |
3 |
3 |
177 |
Editorial Note |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
6 |
Editorial note |
0 |
0 |
0 |
17 |
0 |
0 |
1 |
53 |
Entrepreneurial innovations and taxation |
1 |
2 |
2 |
35 |
1 |
3 |
5 |
154 |
Factor Taxation, Income Distribution and Capital Market Integration |
0 |
0 |
0 |
1 |
1 |
2 |
2 |
9 |
Firms' financial choices and thin capitalization rules under corporate tax competition |
1 |
1 |
3 |
156 |
2 |
2 |
19 |
426 |
Health Care Reform: Separating Insurance from Income Redistribution |
0 |
0 |
0 |
123 |
0 |
2 |
5 |
473 |
How Does Firm Heterogeneity Affect International Tax Policy? |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
23 |
Incentives, globalization, and redistribution |
0 |
0 |
0 |
3 |
1 |
2 |
2 |
14 |
International Commodity Taxation under Monopolistic Competition |
0 |
0 |
0 |
69 |
0 |
0 |
4 |
302 |
International Oligopoly and the Taxation of Commerce with Revenue‐Constrained Governments |
0 |
0 |
0 |
36 |
0 |
1 |
2 |
103 |
Merger policy and tax competition: the role of foreign firm ownership |
0 |
0 |
1 |
25 |
1 |
1 |
4 |
85 |
Merger policy to promote 'global players'? A simple model |
0 |
0 |
0 |
5 |
2 |
2 |
5 |
41 |
Multinational banks in regulated markets: Is financial integration desirable? |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
8 |
Optimal factor and commodity taxation in a small open economy |
0 |
0 |
0 |
14 |
7 |
9 |
10 |
62 |
Optimal factor and commodity taxation in a small open economy |
0 |
0 |
0 |
14 |
7 |
7 |
8 |
63 |
Preferential Tax Regimes With Asymmetric Countries |
0 |
0 |
0 |
34 |
0 |
0 |
1 |
131 |
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU |
0 |
0 |
0 |
71 |
0 |
0 |
0 |
219 |
Redistributive taxation, multinational enterprises, and economic integration |
0 |
0 |
0 |
32 |
2 |
2 |
2 |
120 |
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 |
4 |
22 |
0 |
3 |
11 |
153 |
Should tax policy favor high- or low-productivity firms? |
0 |
1 |
1 |
36 |
0 |
3 |
7 |
150 |
Sollen multinationale Unternehmen weniger Steuern bezahlen? |
0 |
0 |
0 |
42 |
0 |
0 |
1 |
322 |
TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES |
0 |
0 |
0 |
48 |
1 |
1 |
3 |
159 |
Tacit collusion and international commodity taxation |
0 |
0 |
0 |
31 |
1 |
1 |
2 |
118 |
Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed |
0 |
0 |
2 |
141 |
1 |
2 |
8 |
412 |
Tax competition, tax coordination and tax harmonization: The effects of EMU |
0 |
1 |
1 |
28 |
0 |
1 |
2 |
112 |
Tax coordination with different preferences for public goods: Conflict or harmony of interest? |
1 |
2 |
2 |
58 |
2 |
4 |
4 |
156 |
Taxes as a Determinant for Foreign Direct Investment in Europe |
0 |
0 |
1 |
3 |
0 |
0 |
1 |
12 |
Taxing mobile and overconfident top earners |
0 |
0 |
0 |
3 |
0 |
1 |
2 |
13 |
The effects of regional tax and subsidy coordination on foreign direct investment |
1 |
1 |
1 |
124 |
1 |
1 |
3 |
289 |
Unilateral tax reform under the restricted origin principle |
0 |
0 |
0 |
19 |
0 |
1 |
2 |
113 |
Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
256 |
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 |
0 |
0 |
2 |
35 |
»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 |
5 |
13 |
32 |
2,469 |
41 |
75 |
217 |
10,689 |