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Volumn 33, Issue 2, 2003, Pages 179-192

International Tax Competition: A New Framework For Analysis

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EID: 3543023663     PISSN: 03135926     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0313-5926(03)50016-9     Document Type: Article
Times cited : (7)

References (13)
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    • Daveri, F.1    Tabellini, G.2
  • 3
    • 84930002507 scopus 로고    scopus 로고
    • Paper presented at the conference on World Tax Competition, Institute for Fiscal Studies. London. May
    • Devereux M., Griffith R. Have taxes on mobile capital declined? 2001. Paper presented at the conference on World Tax Competition, Institute for Fiscal Studies. London. May
    • (2001) Have taxes on mobile capital declined?
    • Devereux, M.1    Griffith, R.2
  • 4
    • 3543023664 scopus 로고    scopus 로고
    • Working document prepared for the fourteenth meeting of the Taxation Policy Group, 16 March, Doc. TPG\010316
    • European Commission Future priorities for EU tax policy 2001, Working document prepared for the fourteenth meeting of the Taxation Policy Group, 16 March, Doc. TPG\010316.
    • (2001) Future priorities for EU tax policy
  • 6
    • 0011005968 scopus 로고    scopus 로고
    • Preferential tax regimes can make tax competition less harmful
    • Keen M. Preferential tax regimes can make tax competition less harmful. National Tax Journal 2001, 757-762.
    • (2001) National Tax Journal
    • Keen, M.1
  • 8
    • 84929992769 scopus 로고    scopus 로고
    • Paper presented at the conference on 'Tax Policy in the European Union' organized by OCFEB of Erasmus University Rotterdam in the Hague, October 17-19.
    • Martinez-Mongay C., Huizinga H. Labor taxation in the European Union 2001. Paper presented at the conference on 'Tax Policy in the European Union' organized by OCFEB of Erasmus University Rotterdam in the Hague, October 17-19.
    • (2001) Labor taxation in the European Union
    • Martinez-Mongay, C.1    Huizinga, H.2
  • 9
    • 12944299324 scopus 로고
    • Effective tax rates in macroeconomics: cross-country estimates of tax rates on factor incomes and consumption
    • Mendoza E., Razin A., Tesar L. Effective tax rates in macroeconomics: cross-country estimates of tax rates on factor incomes and consumption. Journal of Monetary Economics 1994, 34:297-323.
    • (1994) Journal of Monetary Economics , vol.34 , pp. 297-323
    • Mendoza, E.1    Razin, A.2    Tesar, L.3
  • 10
    • 0033788952 scopus 로고    scopus 로고
    • The case for international tax coordination reconsidered
    • October
    • Sørensen P.B. The case for international tax coordination reconsidered. Economic Policy 2000, 31:429-472. October.
    • (2000) Economic Policy , vol.31 , pp. 429-472
    • Sørensen, P.B.1
  • 11
    • 0011526359 scopus 로고    scopus 로고
    • Technical Working Paper, Economic Policy Research Unit, Institute of Economics, University of Copenhagen, November
    • Sørensen P.B. OECDTAX - A model of tax policy in the OECD economy 2001, Technical Working Paper, Economic Policy Research Unit, Institute of Economics, University of Copenhagen, November. http://www.econ.ku.dk/pbs/default.htm.
    • (2001) OECDTAX - A model of tax policy in the OECD economy
    • Sørensen, P.B.1
  • 12
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    • 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 2001.
    • (2001) Swedish Economic Policy Review
    • Sørensen, P.B.1
  • 13
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    • The German business tax reform of 2000: a general equilibrium analysis
    • Sørensen P.B. The German business tax reform of 2000: a general equilibrium analysis. German Economic Review 2002, 3:347-378.
    • (2002) German Economic Review , vol.3 , pp. 347-378
    • Sørensen, P.B.1


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