메뉴 건너뛰기




Volumn 72, Issue 2, 1999, Pages 243-268

Implementing tax coordination

Author keywords

H2; H7; Implementation; Tax Competition; Tax Coordination

Indexed keywords


EID: 0033130490     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(98)00087-5     Document Type: Article
Times cited : (24)

References (22)
  • 3
    • 0009091687 scopus 로고    scopus 로고
    • Tax competition and revelation of preferences for public expenditures
    • Université Catholique de Louvain
    • Bucovetsky, S., Marchand, M., Pestieu, P., 1997. Tax Competition and Revelation of Preferences for Public Expenditures, CORE Discussion Paper 9703, Université Catholique de Louvain.
    • (1997) CORE Discussion Paper , vol.9703
    • Bucovetsky, S.1    Marchand, M.2    Pestieu, P.3
  • 8
    • 38249019070 scopus 로고
    • On pareto improving tax changes under fiscal competition
    • de Crombrugghe A., Tulkens H. On Pareto Improving Tax Changes under Fiscal Competition. Journal of Public Economics. 41:1990;335-350.
    • (1990) Journal of Public Economics , vol.41 , pp. 335-350
    • De Crombrugghe, A.1    Tulkens, H.2
  • 9
    • 0001502886 scopus 로고    scopus 로고
    • Why is capital so immobile internationally? possible explanations and implications for capital income taxation
    • Gordon R.H., Bovenberg A.L. Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation. American Economic Review. 86:1996;1057-1075.
    • (1996) American Economic Review , vol.86 , pp. 1057-1075
    • Gordon, R.H.1    Bovenberg, A.L.2
  • 10
    • 0001173481 scopus 로고
    • An cxamination of multijurisdictional corporate income taxation under formula apportionment
    • Gordon R.H., Wilson J.D. An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment. Econometrica. 54:1986;1357-1373.
    • (1986) Econometrica , vol.54 , pp. 1357-1373
    • Gordon, R.H.1    Wilson, J.D.2
  • 11
    • 0009166782 scopus 로고    scopus 로고
    • The taxation of interest in Europe: A minimum withholding tax?
    • mimeo University of Copenhagen
    • Huizinga, L., Nielsen, S.B., 1997. The Taxation of Interest in Europe: A Minimum Withholding Tax? mimeo, Economic Policy Research Unit, University of Copenhagen.
    • (1997) Economic Policy Research Unit
    • Huizinga, L.1    Nielsen, S.B.2
  • 12
    • 0000123672 scopus 로고
    • Jeux sans frontières: Tax competition when countries differ in size
    • Kanbur R., Keen M. Jeux Sans Frontières: Tax Competition when Countries Differ in Size. American Economic Review. 83:1993;877-892.
    • (1993) American Economic Review , vol.83 , pp. 877-892
    • Kanbur, R.1    Keen, M.2
  • 13
    • 38249033402 scopus 로고
    • Welfare effects of commodity tax harmonisation
    • Keen M. Welfare Effects of Commodity Tax Harmonisation. Journal of Public Economics. 33:1987;107-114.
    • (1987) Journal of Public Economics , vol.33 , pp. 107-114
    • Keen, M.1
  • 14
    • 38249021442 scopus 로고
    • Pareto-improving indirect tax harmonization
    • Keen M. Pareto-Improving Indirect Tax Harmonization. European Economic Review. 33:1989;1-12.
    • (1989) European Economic Review , vol.33 , pp. 1-12
    • Keen, M.1
  • 17
    • 0000940013 scopus 로고
    • Commodity tax competition under destination and origin principles
    • Lockwood B. Commodity Tax Competition under Destination and Origin Principles. Journal of Public Economics. 52:1993;141-162.
    • (1993) Journal of Public Economics , vol.52 , pp. 141-162
    • Lockwood, B.1
  • 18
    • 38249042361 scopus 로고
    • Commodity tax competition between members states of a federation: Equilibrium and efficiency
    • Mintz J., Tulkens H. Commodity Tax Competition between Members States of a Federation: Equilibrium and Efficiency. Journal of Public Economics. 29:1986;133-172.
    • (1986) Journal of Public Economics , vol.29 , pp. 133-172
    • Mintz, J.1    Tulkens, H.2
  • 19
    • 40749147831 scopus 로고
    • An exploration in the theory of optimum income taxation
    • Mirrlees J.A. An Exploration in the Theory of Optimum Income Taxation. Review of Economic Studies. 38:1971;175-208.
    • (1971) Review of Economic Studies , vol.38 , pp. 175-208
    • Mirrlees, J.A.1
  • 22
    • 0007721215 scopus 로고
    • Pigou, tiebout, property taxation and the underprovision of local public goods
    • Zodrow R.G., Mieszkowski P. Pigou, Tiebout, Property Taxation and the Underprovision of Local Public Goods. Journal of Urban Economics. 19:1986;356-370.
    • (1986) Journal of Urban Economics , vol.19 , pp. 356-370
    • Zodrow, R.G.1    Mieszkowski, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.