-
1
-
-
0008528242
-
The weighting game: Formula apportionment as an instrument of public policy
-
Anand, B., & Sansing, R. (2000). The weighting game: Formula apportionment as an instrument of public policy. National Tax Journal, 53, 183-199.
-
(2000)
National Tax Journal
, vol.53
, pp. 183-199
-
-
Anand, B.1
Sansing, R.2
-
3
-
-
0038023665
-
Tax policy in the European Union: A review of issues and options
-
Cnossen, S. (2002). Tax policy in the European Union: A review of issues and options. Finanzarchiv, 58, 466-558.
-
(2002)
Finanzarchiv
, vol.58
, pp. 466-558
-
-
Cnossen, S.1
-
4
-
-
34748853575
-
Summary of the "devereux and Griffith" economic model and measures of effective tax rates
-
Devereux, M. P., & Griffith, R. (2001). Summary of the "Devereux and Griffith" economic model and measures of effective tax rates. Annex A of European Commission (2001).
-
(2001)
Annex A of European Commission
-
-
Devereux, M.P.1
Griffith, R.2
-
6
-
-
0011590127
-
-
European Commission COM 582final. Brussels: Commission of the European Communities
-
European Commission (2001). Company taxation in the internal market. COM(2001), 582final. Brussels: Commission of the European Communities.
-
(2001)
Company Taxation in the Internal Market
-
-
-
7
-
-
0009781315
-
Coveting thy neighbor's manufacturing: The dilemma of state income apportionment
-
Goolsbee, A., & Maydew, E. (2000). Coveting thy neighbor's manufacturing: The dilemma of state income apportionment. Journal of Public Economics, 75, 125-143.
-
(2000)
Journal of Public Economics
, vol.75
, pp. 125-143
-
-
Goolsbee, A.1
Maydew, E.2
-
8
-
-
0001173481
-
An examination of multijurisdictional corporate income taxation under formula apportionment
-
Gordon, R., & Wilson, J. D. (1986). An examination of multijurisdictional corporate income taxation under formula apportionment. Econometrica, 54, 1357-1373.
-
(1986)
Econometrica
, vol.54
, pp. 1357-1373
-
-
Gordon, R.1
Wilson, J.D.2
-
9
-
-
3543000541
-
The European commission's report on company income taxation: What the EU can learn from the experience of the US States
-
Hellerstein, W., & McLure, C. E. (2004). The European commission's report on company income taxation: What the EU can learn from the experience of the US States. International Tax and Public Finance, 11, 199-220.
-
(2004)
International Tax and Public Finance
, vol.11
, pp. 199-220
-
-
Hellerstein, W.1
McLure, C.E.2
-
10
-
-
34748888778
-
A note on non-existence of equilibria in tax competition models
-
Kobe, Japan: Graduate School of Economics, Kobe University
-
Iritani, J., & Fujii, Y. (2002). A note on non-existence of equilibria in tax competition models. Discussion Paper 0206. Kobe, Japan: Graduate School of Economics, Kobe University.
-
(2002)
Discussion Paper
, vol.206
-
-
Iritani, J.1
Fujii, Y.2
-
12
-
-
0037797224
-
Existence of Nash equilibria in fiscal competition models
-
Laussel, D., & Le Breton, M. (1998). Existence of Nash equilibria in fiscal competition models. Regional Science and Urban Economics, 28, 283-296.
-
(1998)
Regional Science and Urban Economics
, vol.28
, pp. 283-296
-
-
Laussel, D.1
Le Breton, M.2
-
13
-
-
0038361828
-
Formula apportionment and the future of company taxation in the European Union
-
Martens Weiner, J. (2002a). Formula apportionment and the future of company taxation in the European Union. CESifo Forum, 1/2002, 10-20.
-
(2002)
CESifo Forum
, vol.1
, Issue.2002
, pp. 10-20
-
-
Martens Weiner, J.1
-
14
-
-
3543012373
-
Would introducing formula apportionment in the European Union be a dream come true or the EU's worst nightmare?
-
Martens Weiner, J. (2002b). Would introducing formula apportionment in the European Union be a dream come true or the EU's worst nightmare? Ifo Studien, 48, 419-432.
-
(2002)
Ifo Studien
, vol.48
, pp. 419-432
-
-
Martens Weiner, J.1
-
16
-
-
34748830196
-
Company taxation and the internal market
-
Mintz, J. M. (2002). Company taxation and the internal market. CESifo Forum, 1/2002, 3-9.
-
(2002)
CESifo Forum
, vol.1
, Issue.2002
, pp. 3-9
-
-
Mintz, J.M.1
-
17
-
-
0346408329
-
Formula apportionment and transfer pricing under oligopolistic competition
-
Nielsen, S. B., Raimondos-Møller, P., & Schjelderup, G. (2003). Formula apportionment and transfer pricing under oligopolistic competition. Journal of Public Economic Theory, 5, 419-437.
-
(2003)
Journal of Public Economic Theory
, vol.5
, pp. 419-437
-
-
Nielsen, S.B.1
Raimondos-Møller, P.2
Schjelderup, G.3
-
18
-
-
34748880490
-
-
Mimeo. Copenhagen, Denmark: Department of Economics, Copenhagen Business School
-
Nielsen, S. B., Raimondos-Møller, P., & Schjelderup, G. (2004). Company taxation and tax spillovers: Separate accounting versus formula apportionment. Mimeo. Copenhagen, Denmark: Department of Economics, Copenhagen Business School.
-
(2004)
Company Taxation and Tax Spillovers: Separate Accounting Versus Formula Apportionment
-
-
Nielsen, S.B.1
Raimondos-Møller, P.2
Schjelderup, G.3
-
20
-
-
34249103368
-
Taxation under formula apportionment-tax competition, tax incidence, and the choice of apportionment factors
-
Wellisch, D. (2004). Taxation under formula apportionment-tax competition, tax incidence, and the choice of apportionment factors. Finanzarchiv, 60, 24-41.
-
(2004)
Finanzarchiv
, vol.60
, pp. 24-41
-
-
Wellisch, D.1
-
21
-
-
34748898772
-
State and provincial corporate income taxation. Current practice and policy issues for the United States and Canada
-
Wildasin, D. (2000). State and provincial corporate income taxation. Current practice and policy issues for the United States and Canada. Canadian Tax Journal, 48, 424-441.
-
(2000)
Canadian Tax Journal
, vol.48
, pp. 424-441
-
-
Wildasin, D.1
-
22
-
-
0346838278
-
Theories of tax competition
-
Wilson, J. D. (1999). Theories of tax competition. National Tax Journal, 52, 269-304.
-
(1999)
National Tax Journal
, vol.52
, pp. 269-304
-
-
Wilson, J.D.1
-
23
-
-
0007721215
-
Pigou, tiebout, property taxation and under-provision of local public goods
-
Zodrow, G. R., & Mieszkowski, P. (1986). Pigou, Tiebout, property taxation and under-provision of local public goods. Journal of Urban Economics, 19, 356-370.
-
(1986)
Journal of Urban Economics
, vol.19
, pp. 356-370
-
-
Zodrow, G.R.1
Mieszkowski, P.2
|