The case for international tax co-ordination reconsidered

Economic Policy

Volumn , Issue 31, 2000, Pages 429-472

  Sørensen, Peter Birch ^a  

^a UNIVERSITY OF COPENHAGEN   (Denmark)

Author keywords

[No Author keywords available]

Indexed keywords

CAPITAL MARKET; EUROPEAN UNION; GENERAL EQUILIBRIUM ANALYSIS; INCOME; TAX SYSTEM;

EUROPE;

EID: 0033788952     PISSN: 02664658     EISSN: None     Source Type: Journal    
DOI: 10.1111/1468-0327.00066     Document Type: Article

References (22)

1. Andersson, K. (1999). 'Skatternes Betydelse för den Finansielle Sektorns Konkurrenskraft', Report to the Swedish Committee on Financial Markets (Finansmarknadsutredningen).
2. Aschauer, D. (1989). 'Is public expenditure productive?', Journal of Monetary Economics.
3. Bacchetta, Ph. and M.P. Espinosa (2000). 'Exchange-of-information clauses in international tax treaties', International Tax and Public Finance.
4. Besley, T. and S. Coate (1997). 'An economic model of representative democracy', Quarterly Journal of Economics.
5. Besley, T. and P. Seabright (1999). 'The effects and policy implications of state aids to industry: an economic analysis', Economic Policy, 28.
6. Bewley, T.F. (1981). 'A critique of Tiebout's theory of local public expenditures', Econometrica.
7. Bettendorf, L.J.H. and B.J. Heijdra (1999). 'International co-ordination of capital income taxes and the degree of asset substitution', mimeo, Erasmus University and University of Groningen.
8. Brennan, G. and J.M. Buchanan (1980). The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge University Press, New York.
9. Bucovetsky, S. (1991). 'Asymmetric tax competition', Journal of Urban Economics.
10. Chennells, L. and R. Griffith (1997). Taxing Profits in a Changing World, Institute for Fiscal Studies, London.
11. Daveri, F. and G. Tabellini (2000). 'Unemployment, growth and taxation in industrial countries', Economic Policy, 30.
12. Depata, J. and G. Myers (1994). 'Strategic capital tax competition: a pecuniary externality and a corrective device', Journal of Urban Economics.
13. Devereux, M.P. (1996). 'Tax competition and the impact on capital flows', in H. Siebert (ed.), Locational Competition in the World Economy, J.C.B. Mohr, Tubingen.
14. Devereux, M.P. and R. Griffith (1998). 'Taxes and the location of production: evidence from a panel of US multinationals', Journal of Public Economics.
15. Devereux, M.P. and M. Pearson (1989). Corporate Tax Harmonisation and Economic Efficiency, IFS Report 35, Institute for Fiscal Studies, London.
16. Edwards, J. and M. Keen (1996). 'Tax competition and the Leviathan', European Economic Review.
17. Engen, E. and J. Skinner (1999). 'Taxation and economic growth', in J. Slemrod (ed.), Tax Policy in the Real World, Cambridge University Press, Cambridge.
18. Fuest, C. and B. Huber (2000). 'Can tax co-ordination work?', Finanzarchiv (forthcoming).
19. Giovannini, A. (1989). 'National tax systems versus the European capital market', Economic Policy.
20. Gordon, R.H. (1986). 'Taxation of investment and saving in a world economy', American Economic Review.
21. Gordon, R.H. (1992). 'Can capital income taxes survive in open economies?', Journal of Finance.
22. Haufler, A. and G. Schjelderup (1999a). 'Corporate tax systems and cross-country profit shifting', forthcoming in Oxford Economic Papers.