메뉴 건너뛰기




Volumn 88, Issue 6, 2004, Pages 1187-1214

International tax coordination: Regionalism versus globalism

Author keywords

Capital income taxation; Tax competition; Tax coordination

Indexed keywords


EID: 0346973488     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(03)00062-8     Document Type: Article
Times cited : (62)

References (46)
  • 1
    • 0346206247 scopus 로고    scopus 로고
    • Fiscal competition and the efficiency of public input provision with asymmetric jurisdictions
    • Arnold L. Fuest C. Fiscal competition and the efficiency of public input provision with asymmetric jurisdictions FinanzArchiv 56 1999 165-173
    • (1999) FinanzArchiv , vol.56 , pp. 165-173
    • Arnold, L.1    Fuest, C.2
  • 2
    • 0007630942 scopus 로고    scopus 로고
    • International coordination of capital income taxes and the degree of asset substitution
    • Mimeo. Erasmus University, University of Groningen
    • Bettendorf J.H. Heijdra B.H. 1999 International coordination of capital income taxes and the degree of asset substitution, Mimeo. Erasmus University, University of Groningen.
    • (1999)
    • Bettendorf, J.H.1    Heijdra, B.H.2
  • 6
    • 3543042235 scopus 로고    scopus 로고
    • Taxing capital income in the Nordic countries: A model for the European Union
    • S. Cnossen (Ed.), : Oxford University Press
    • Cnossen S. Taxing capital income in the Nordic countries: a model for the European Union. In: Cnossen S. (Ed.), Taxing Capital Income in the European Union-Issues and Options for Reform 2000 Oxford University Press
    • (2000) Taxing Capital Income in the European Union-Issues and Options for Reform
    • Cnossen, S.1
  • 8
    • 0348097399 scopus 로고    scopus 로고
    • Capital income taxation, cross-ownership, and the structure of public spending
    • Dickescheid T. Capital income taxation, cross-ownership, and the structure of public spending FinanzArchiv 57 2000 435-458
    • (2000) FinanzArchiv , vol.57 , pp. 435-458
    • Dickescheid, T.1
  • 9
    • 0040944385 scopus 로고    scopus 로고
    • Ideology, tactics, and efficiency in redistributive politics
    • Dixit A. Londregan J. Ideology, tactics, and efficiency in redistributive politics Quarterly Journal of Economics 113 1998 497-529
    • (1998) Quarterly Journal of Economics , vol.113 , pp. 497-529
    • Dixit, A.1    Londregan, J.2
  • 11
    • 0032366384 scopus 로고    scopus 로고
    • When do small countries win tax wars
    • Eggert W. Haufler A. When do small countries win tax wars Public Finance Review 26 1998 327-361
    • (1998) Public Finance Review , vol.26 , pp. 327-361
    • Eggert, W.1    Haufler, A.2
  • 12
    • 0348097398 scopus 로고
    • Corporate income tax harmonization and capital allocation in the European Community
    • IMF Working Paper 90/103
    • Fuente A. Gardner E. 1990 Corporate income tax harmonization and capital allocation in the European Community. IMF Working Paper 90/103.
    • (1990)
    • Fuente, A.1    Gardner, E.2
  • 14
    • 0242516995 scopus 로고    scopus 로고
    • Can tax coordination work
    • Fuest C. Huber B. Can tax coordination work FinanzArchiv 56 2000 443-458
    • (2000) FinanzArchiv , vol.56 , pp. 443-458
    • Fuest, C.1    Huber, B.2
  • 15
    • 0000187652 scopus 로고
    • National tax systems versus the European capital market
    • Giovannini A. National tax systems versus the European capital market Economic Policy 9 1989 345-386
    • (1989) Economic Policy , vol.9 , pp. 345-386
    • Giovannini, A.1
  • 16
    • 0000108439 scopus 로고
    • Taxation of investment and saving in a world economy
    • Gordon R.H. Taxation of investment and saving in a world economy American Economic Review 76 1986 1086-1102
    • (1986) American Economic Review , vol.76 , pp. 1086-1102
    • Gordon, R.H.1
  • 17
    • 23544431562 scopus 로고    scopus 로고
    • Who bears the burden of the corporate tax in the open economy?
    • National Bureau of Economic Research Working Paper 8280
    • Gravelle J.G. Smetters K. 2001 Who bears the burden of the corporate tax in the open economy? National Bureau of Economic Research Working Paper 8280.
    • (2001)
    • Gravelle, J.G.1    Smetters, K.2
  • 18
    • 0346836752 scopus 로고    scopus 로고
    • Corporate taxation, profit shifting, and the efficiency of public input provision
    • Haufler A. Schjelderup G. Corporate taxation, profit shifting, and the efficiency of public input provision FinanzArchiv 56 1999 481-499
    • (1999) FinanzArchiv , vol.56 , pp. 481-499
    • Haufler, A.1    Schjelderup, G.2
  • 19
    • 0031417133 scopus 로고    scopus 로고
    • Capital income and profit taxation with foreign ownership of firms
    • Huizinga H. Nielsen S.B. Capital income and profit taxation with foreign ownership of firms Journal of International Economics 42 1997 149-165
    • (1997) Journal of International Economics , vol.42 , pp. 149-165
    • Huizinga, H.1    Nielsen, S.B.2
  • 21
    • 0000123672 scopus 로고
    • Jeux sans frontieres: Tax competition and tax coordination when countries differ in size
    • Keen M. Kanbur R. Jeux sans frontieres: tax competition and tax coordination when countries differ in size American Economic Review 83 1993 877-892
    • (1993) American Economic Review , vol.83 , pp. 877-892
    • Keen, M.1    Kanbur, R.2
  • 22
    • 0031256783 scopus 로고    scopus 로고
    • Fiscal competition and the pattern of public spending
    • Keen M. Marchand M. Fiscal competition and the pattern of public spending Journal of Public Economics 66 1997 33-53
    • (1997) Journal of Public Economics , vol.66 , pp. 33-53
    • Keen, M.1    Marchand, M.2
  • 24
    • 0038302613 scopus 로고    scopus 로고
    • Tax competition with imperfectly mobile capital
    • Lee K. Tax competition with imperfectly mobile capital Journal of Urban Economics 42 1997 222-242
    • (1997) Journal of Urban Economics , vol.42 , pp. 222-242
    • Lee, K.1
  • 25
    • 0347467428 scopus 로고    scopus 로고
    • The international macroeconomics of taxation and the case against European tax harmonization
    • NBER Working Paper 8217
    • Mendoza E.G. 2001 The international macroeconomics of taxation and the case against European tax harmonization. NBER Working Paper 8217.
    • (2001)
    • Mendoza, E.G.1
  • 26
    • 12944299324 scopus 로고
    • Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption
    • Mendoza E.G. Razin A. Tesar L.L. Effective tax rates in macroeconomics: cross-country estimates of tax rates on factor incomes and consumption Journal of Monetary Economics 34 1994 297-323
    • (1994) Journal of Monetary Economics , vol.34 , pp. 297-323
    • Mendoza, E.G.1    Razin, A.2    Tesar, L.L.3
  • 27
    • 0007631498 scopus 로고
    • Is there a future for capital income taxation
    • Mintz J.M. Is there a future for capital income taxation Canadian Tax Journal 42 1994 1469-1503
    • (1994) Canadian Tax Journal , vol.42 , pp. 1469-1503
    • Mintz, J.M.1
  • 28
    • 0346206244 scopus 로고    scopus 로고
    • De kvantitative effekter af skattekonkurrence mellem EU-landene
    • Working Paper no. 1/99, Ministry of Economic Affairs, Copenhagen
    • Nødgaard U. Nielsen L.N. 1999 De kvantitative effekter af skattekonkurrence mellem EU-landene (The quantitative effects of tax competition among the EU Member States). Working Paper no. 1/99, Ministry of Economic Affairs, Copenhagen.
    • (1999)
    • Nødgaard, U.1    Nielsen, L.N.2
  • 30
    • 0002688248 scopus 로고
    • International tax competition and gains from tax harmonization
    • Razin A. Sadka E. International tax competition and gains from tax harmonization Economics Letters 37 1991 69-76
    • (1991) Economics Letters , vol.37 , pp. 69-76
    • Razin, A.1    Sadka, E.2
  • 31
    • 0347851762 scopus 로고
    • Welfare gains from international fiscal coordination
    • R. Prud'homme (Ed.), Hague: Foundation Journal Public Finance
    • Sørensen P.B. Welfare gains from international fiscal coordination. In: Prud'homme R. (Ed.), Public Finance with Several Levels of Government 1991 Foundation Journal Public Finance Hague
    • (1991) Public Finance With Several Levels of Government
    • Sørensen, P.B.1
  • 32
    • 34249769943 scopus 로고
    • From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries
    • Sørensen P.B. From the global income tax to the dual income tax: recent tax reforms in the Nordic countries International Tax and Public Finance 1 1994 57-79
    • (1994) International Tax and Public Finance , vol.1 , pp. 57-79
    • Sørensen, P.B.1
  • 33
    • 0033788952 scopus 로고    scopus 로고
    • The case for international tax coordination reconsidered
    • Sørensen P.B. The case for international tax coordination reconsidered Economic Policy 31 2000 429-472
    • (2000) Economic Policy , vol.31 , pp. 429-472
    • Sørensen, P.B.1
  • 34
    • 0348097397 scopus 로고    scopus 로고
    • Tax coordination in the European Union-what are the issues?
    • Sørensen P.B. Tax coordination in the European Union-what are the issues? Swedish Economic Policy Review 8 2001 143-195
    • (2001) Swedish Economic Policy Review , vol.8 , pp. 143-195
    • Sørensen, P.B.1
  • 35
    • 0036851980 scopus 로고    scopus 로고
    • The German business tax reform: A general equilibrium analysis
    • Sørensen P.B. The German business tax reform: a general equilibrium analysis German Economic Review 3 2002 347-378
    • (2002) German Economic Review , vol.3 , pp. 347-378
    • Sørensen, P.B.1
  • 36
    • 0042431635 scopus 로고    scopus 로고
    • Is there a need for a World Tax Organization
    • A. Razin, E. Sadka (Eds.), : Cambridge University Press Chapter 8
    • Tanzi V. Is there a need for a World Tax Organization. In: Razin A. Sadka E. (Eds.), The Economics of Globalization-Policy Perspectives from Public Economics 1999 Cambridge University Press Chapter 8
    • (1999) The Economics of Globalization-Policy Perspectives from Public Economics
    • Tanzi, V.1
  • 37
    • 0011265862 scopus 로고    scopus 로고
    • Taxation in a borderless world: The role of information exchange
    • B. Wiman (Ed.), Netherlands: Kluwer Law International
    • Tanzi V. Zee H. Taxation in a borderless world: the role of information exchange. In: Wiman B. (Ed.), International Studies in Taxation 1998 Kluwer Law International Netherlands
    • (1998) International Studies in Taxation
    • Tanzi, V.1    Zee, H.2
  • 39
    • 0345746074 scopus 로고
    • Report of the Department of the Treasury on integration of the individual and corporate tax systems: Taxing business income once
    • US Treasury, Washington, DC, January 1992
    • US Treasury, 1992. Report of the Department of the Treasury on integration of the individual and corporate tax systems: taxing business income once. Washington, DC, January 1992.
    • (1992)
  • 40
    • 0004313185 scopus 로고    scopus 로고
    • Tax ratios: A critical survey
    • Working Paper, Faculty of Economics, University of Groningen
    • Volkerink B. de Haan J. 1999 Tax ratios: a critical survey. Working Paper, Faculty of Economics, University of Groningen.
    • (1999)
    • Volkerink, B.1    de Haan, J.2
  • 41
    • 45149141514 scopus 로고
    • Interjurisdictional capital mobility: Fiscal externalities and a corrective subsidy
    • Wildasin D.E. Interjurisdictional capital mobility: fiscal externalities and a corrective subsidy Journal of Urban Economics 25 1989 193-212
    • (1989) Journal of Urban Economics , vol.25 , pp. 193-212
    • Wildasin, D.E.1
  • 42
    • 23544441708 scopus 로고    scopus 로고
    • Tax competition-bane or boon?
    • Paper presented at the IFS-OTPR Conference on World Tax Competition, IFS, London, May 2001
    • Wildasin D.E. Wilson J.D. 2001 Tax competition-bane or boon? Paper presented at the IFS-OTPR Conference on World Tax Competition, IFS, London, May 2001.
    • (2001)
    • Wildasin, D.E.1    Wilson, J.D.2
  • 43
    • 46149134292 scopus 로고
    • A theory of interregional tax competition
    • Wilson J.D. A theory of interregional tax competition Journal of Urban Economics 19 1986 296-315
    • (1986) Journal of Urban Economics , vol.19 , pp. 296-315
    • Wilson, J.D.1
  • 44
    • 0001087852 scopus 로고
    • Tax competition with interregional differences in factor endowments
    • Wilson J.D. Tax competition with interregional differences in factor endowments Regional Science and Urban Economics 21 1991 423-452
    • (1991) Regional Science and Urban Economics , vol.21 , pp. 423-452
    • Wilson, J.D.1
  • 45
    • 0346838278 scopus 로고    scopus 로고
    • Theories of tax competition
    • Wilson J.D. Theories of tax competition National Tax Journal 52 1999 269-304
    • (1999) National Tax Journal , vol.52 , pp. 269-304
    • Wilson, J.D.1
  • 46
    • 0007721215 scopus 로고
    • Pigou, Tiebout, property taxation and the underprovision of local public goods
    • Zodrow G.R. 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, G.R.1    Mieszkowski, P.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.