-
1
-
-
0942291285
-
Agglomeration, integration and tax harmonisation
-
Baldwin, R.E. and Krugman, P. (2002) 'Agglomeration, integration and tax harmonisation', European Economic Review 48(1): 1-23.
-
(2002)
European Economic Review
, vol.48
, Issue.1
, pp. 1-23
-
-
Baldwin, R.E.1
Krugman, P.2
-
2
-
-
0042864198
-
Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base
-
S. Cnossen ed, Oxford: Oxford University Press, pp
-
Bond, S.R. (2002) 'Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base', in S. Cnossen (ed.), Taxing Capital Income in the European Union, Issues and Options for Reform, Oxford: Oxford University Press, pp. 161-79.
-
(2002)
Taxing Capital Income in the European Union, Issues and Options for Reform
, pp. 161-179
-
-
Bond, S.R.1
-
5
-
-
84902754481
-
-
New Haven, CT: Yale University Press
-
Dahl, R. (2006) On Political Equality, New Haven, CT: Yale University Press.
-
(2006)
On Political Equality
-
-
Dahl, R.1
-
6
-
-
0033419586
-
Tax competition in the European Union
-
Dehejia, V.H. and Genschel, P. (1999) 'Tax competition in the European Union', Politics and Society 27(3): 403-30.
-
(1999)
Politics and Society
, vol.27
, Issue.3
, pp. 403-430
-
-
Dehejia, V.H.1
Genschel, P.2
-
7
-
-
84866653144
-
A minimum corporate tax rate in the EU combines the best of two worlds
-
de Mooij, R. (2004) 'A minimum corporate tax rate in the EU combines the best of two worlds', Intereconomics 39(4): 180-3.
-
(2004)
Intereconomics
, vol.39
, Issue.4
, pp. 180-183
-
-
de Mooij, R.1
-
9
-
-
36549017909
-
-
European Commission (2001) Towards an Internal Market without Tax Obstacles. A Strategy for Providing Companies with a Consolidated Corporate Tax Base for their EU-wide Activities. COM (2001) 582 final, Brussels: European Commission.
-
European Commission (2001) Towards an Internal Market without Tax Obstacles. A Strategy for Providing Companies with a Consolidated Corporate Tax Base for their EU-wide Activities. COM (2001) 582 final, Brussels: European Commission.
-
-
-
-
11
-
-
36549032637
-
Germany and France to call for EU corporate tax revamp
-
13 May
-
Financial Times (2004) 'Germany and France to call for EU corporate tax revamp', 13 May.
-
(2004)
Financial Times
-
-
-
12
-
-
33747345894
-
Why there is a democratic deficit in the EU: A response to Majone and Moravcsik
-
Follesdal, A. and Hix, S. (2006) 'Why there is a democratic deficit in the EU: a response to Majone and Moravcsik', Journal of Common Market Studies 44(3): 533-562.
-
(2006)
Journal of Common Market Studies
, vol.44
, Issue.3
, pp. 533-562
-
-
Follesdal, A.1
Hix, S.2
-
13
-
-
3142773520
-
Tax competition and profit shifting: On the relationship between personal and corporate tax rates
-
Fuest, C. and Weichenrieder, A.J. (2002) 'Tax competition and profit shifting: on the relationship between personal and corporate tax rates', Ifo-Studien 48(4): 611-32.
-
(2002)
Ifo-Studien
, vol.48
, Issue.4
, pp. 611-632
-
-
Fuest, C.1
Weichenrieder, A.J.2
-
14
-
-
15544363238
-
Globalisation, tax reform ideals and social policy financing
-
Ganghof, S. (2005) 'Globalisation, tax reform ideals and social policy financing', Global Social Policy 5(1): 77-95.
-
(2005)
Global Social Policy
, vol.5
, Issue.1
, pp. 77-95
-
-
Ganghof, S.1
-
16
-
-
34547502333
-
The political economy of high income taxation. Capital taxation, path dependence and political institutions in Denmark
-
Ganghof, S. (2007) 'The political economy of high income taxation. Capital taxation, path dependence and political institutions in Denmark', Comparative Political Studies 40(9): 1059-84.
-
(2007)
Comparative Political Studies
, vol.40
, Issue.9
, pp. 1059-1084
-
-
Ganghof, S.1
-
17
-
-
10944229861
-
Globalisation and the dilemmas of income taxation in Australia
-
Ganghof, S. and Eccleston, R. (2004) 'Globalisation and the dilemmas of income taxation in Australia', Australian Journal of Political Science 39(4): 519-34.
-
(2004)
Australian Journal of Political Science
, vol.39
, Issue.4
, pp. 519-534
-
-
Ganghof, S.1
Eccleston, R.2
-
19
-
-
0000123672
-
Jeux sans frontières: Tax competition and tax coordination when countries differ in size
-
Kanbur, R. and Keen, M. (1993) 'Jeux sans frontières: tax competition and tax coordination when countries differ in size', Economic Review 29: 81-5.
-
(1993)
Economic Review
, vol.29
, pp. 81-85
-
-
Kanbur, R.1
Keen, M.2
-
20
-
-
12344271405
-
Tax mixes, welfare states and employment: Tracking diverging vulnerabilities
-
Kemmerling, A. (2005) 'Tax mixes, welfare states and employment: tracking diverging vulnerabilities', Journal of European Public Policy 12(1): 1-22.
-
(2005)
Journal of European Public Policy
, vol.12
, Issue.1
, pp. 1-22
-
-
Kemmerling, A.1
-
21
-
-
36549037464
-
A minimum rate without a common base?
-
Klemm., A. (2004) 'A minimum rate without a common base?', Intereconomics 39(4): 186-9.
-
(2004)
Intereconomics
, vol.39
, Issue.4
, pp. 186-189
-
-
Klemm, A.1
-
23
-
-
85027033768
-
Europe's "democratic deficit": The question of standards
-
Majone, G. (1998) 'Europe's "democratic deficit": the question of standards', European Law Journal 4(1): 5-28.
-
(1998)
European Law Journal
, vol.4
, Issue.1
, pp. 5-28
-
-
Majone, G.1
-
24
-
-
0036846484
-
In defence of the "democratic deficit": Reassessing legitimacy in the European Union
-
Moravcsik, A. (2002) 'In defence of the "democratic deficit": reassessing legitimacy in the European Union', Journal of Common Market Studies 40(4): 603-24.
-
(2002)
Journal of Common Market Studies
, vol.40
, Issue.4
, pp. 603-624
-
-
Moravcsik, A.1
-
26
-
-
36549012989
-
The plight of international cooperation against harmful tax competition
-
S.A. Schirm ed, London: Routledge, pp
-
Rixen, T. (2006) 'The plight of international cooperation against harmful tax competition', in S.A. Schirm (ed.), Globalization. State of the Art and Perspectives, London: Routledge, pp. 61-80.
-
(2006)
Globalization. State of the Art and Perspectives
, pp. 61-80
-
-
Rixen, T.1
-
27
-
-
34249109000
-
-
Report of the Committee of Independent Experts on Company Taxation, Luxembourg: Office for Official Publications of the European Communities
-
Ruding Report (1992) Report of the Committee of Independent Experts on Company Taxation, Luxembourg: Office for Official Publications of the European Communities.
-
(1992)
Ruding Report
-
-
-
28
-
-
85015942564
-
The viability of advanced welfare states in the international economy: Vulnerabilities and options
-
Scharpf, F.W. (2000) 'The viability of advanced welfare states in the international economy: vulnerabilities and options', Journal of European Public Policy 7(2). 190-228.
-
(2000)
Journal of European Public Policy
, vol.7
, Issue.2
, pp. 190-228
-
-
Scharpf, F.W.1
-
29
-
-
33749577974
-
Legitimate diversity: The new challenge of European integration
-
Scharpf, F.W. (2003a) 'Legitimate diversity: the new challenge of European integration', Zeitschrift für Staats- und Europawissenschaften 1(1): 32-60.
-
(2003)
Zeitschrift für Staats- und Europawissenschaften
, vol.1
, Issue.1
, pp. 32-60
-
-
Scharpf, F.W.1
-
31
-
-
33749551717
-
The joint-decision trap revisited
-
Scharpf, F.W. (2006) 'The joint-decision trap revisited', Journal of Common Market Studies 44(4): 845-64.
-
(2006)
Journal of Common Market Studies
, vol.44
, Issue.4
, pp. 845-864
-
-
Scharpf, F.W.1
-
34
-
-
30344453066
-
Neutral taxation of shareholder income
-
Sørensen, P.B. (2005a) 'Neutral taxation of shareholder income', International Tax and Public Finance 12(6): 777-801.
-
(2005)
International Tax and Public Finance
, vol.12
, Issue.6
, pp. 777-801
-
-
Sørensen, P.B.1
-
35
-
-
34547304258
-
Dual income taxation: Why and how?
-
Sørensen, P.B. (2005b) 'Dual income taxation: why and how?', Finanzarchiv 61(4): 559-86.
-
(2005)
Finanzarchiv
, vol.61
, Issue.4
, pp. 559-586
-
-
Sørensen, P.B.1
-
36
-
-
85055299376
-
The evolution of policy ideas: Tax policy in the 20th century
-
Steinmo, S. (2003) 'The evolution of policy ideas: tax policy in the 20th century', British Journal of Politics and International Relations 5(2): 206-36.
-
(2003)
British Journal of Politics and International Relations
, vol.5
, Issue.2
, pp. 206-236
-
-
Steinmo, S.1
-
37
-
-
33745967308
-
International competition in corporate taxation: Evidence from the OECD time series
-
Stewart, K. and Webb, M.C. (2006) 'International competition in corporate taxation: evidence from the OECD time series', Economic Policy 21(45): 153-201.
-
(2006)
Economic Policy
, vol.21
, Issue.45
, pp. 153-201
-
-
Stewart, K.1
Webb, M.C.2
-
39
-
-
0039065200
-
Funding the welfare state: Globalization and the taxation of business in advanced market economies
-
Swank, D. (1998) 'Funding the welfare state: globalization and the taxation of business in advanced market economies', Political Studies 46(4): 671-92.
-
(1998)
Political Studies
, vol.46
, Issue.4
, pp. 671-692
-
-
Swank, D.1
-
40
-
-
33947397176
-
Tax policy in an era of internationalization: Explaining the spread of neoliberalism
-
Swank, D. (2006) 'Tax policy in an era of internationalization: explaining the spread of neoliberalism', International Organization 60(4): 847-82.
-
(2006)
International Organization
, vol.60
, Issue.4
, pp. 847-882
-
-
Swank, D.1
-
41
-
-
0036323043
-
The new political economy of taxation in advanced capitalist democracies
-
Swank, D. and Steinmo, S. (2002) The new political economy of taxation in advanced capitalist democracies', American Journal of 'Political Science 46(3): 642-55.
-
(2002)
American Journal of 'Political Science
, vol.46
, Issue.3
, pp. 642-655
-
-
Swank, D.1
Steinmo, S.2
-
42
-
-
0003926535
-
-
World Bank , Washington DC: World Bank
-
World Bank (2003) World Development Indicators, Washington DC: World Bank.
-
(2003)
World Development Indicators
-
-
|