Corporate taxation in the OECD in a wider context

Oxford Review of Economic Policy

Volumn 24, Issue 4, 2008, Pages 639-660

  Loretz, Simon ^a  

^a UNIVERSITY OF OXFORD   (United Kingdom)

Author keywords

Corporate taxation; OECD; Tax competition

Indexed keywords

COMPETITION (ECONOMICS); GLOBALIZATION; OECD; REFORM PROCESS; TAX SYSTEM;

EID: 58849164017     PISSN: 0266903X     EISSN: 14602121     Source Type: Journal    
DOI: 10.1093/oxrep/grn035     Document Type: Article

References (34)

1. Auerbach, A. J. (2007), 'Why Have Corporate Tax Revenues Declined? Another Look', CESifo Economic Studies, 53(2), 153-171.
2. Auerbach, A. J. Poterba, J. M. (1987), 'Why Have Corporate Tax Revenues Declined?', in L. Summers (ed.), Tax Policy and the Economy, Cambridge, MA, MIT Press, 1-28.
3. Boulakia, J. D. C. (1971), 'Ibn Khaldûun: A Fourteenth-Century Economist', Journal of Political Economy, 79(5), 1105-18.
4. Bradford, D. F., and Oates, W. E. (1971), 'The Analysis of Revenue Sharing in a New Approach to Collective Fiscal Decisions', Quarterly Journal of Economics, 85(3), 416-39.
5. Brill, A. M., and Hassett, K. A. (2007), 'Revenue-maximizing Corporate Income Taxes: The Laffer Curve in OECD Countries', AEI Working Paper No. 137.
6. Bucovetsky, S. (1991), 'Asymmetric Tax Competition', Journal of Urban Economics, 30, 167-81. S. Hauer, A. (2008), 'Tax Competition when Firms Choose their Organizational Form: Should Tax Loopholes for Multinationals be Closed', Journal of International Economics, 74(1), 188-201.
7. Bucovetsky, S., Wilson, J.D. (1991), 'Tax Competitionwith Two Tax Instruments', Regional Science and Urban Economics, 21, 333-50.
8. Chennells, L., and Griffith, R. (1997), Taxing Profits in a Changing World, Institute for Fiscal Studies, London.
9. Clausing, K. A. (2007), 'Corporate Tax Revenues in OECD Countries', International Tax and Public Finance, 14, 114-33.
10. De Mooij, R., and Nicodème, G. (2007a), 'Corporate Tax Policy, Entrepreneurship and Incorporation in the EU', Tinbergen Institute Discussion Papers 07-030/3.
11. De Mooij, R., and Nicodème, G. (2007b), 'Corporate Tax Policy, and Incorporation in the EU', Oxford University Centre for Business Taxation Working Paper 07/16.
12. De Mooij, R., and Nicodème, G. (2008), 'How Corporate Tax Competition Reduces Personal Tax Revenues', CESifo DICE Report, 6(1), 27-31.
13. Devereux, M. P. (2007), 'Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues', Oxford University Centre for Business Taxation Working Paper 07/04.
14. Devereux, M. P., Griffith, R. (1999), 'The Taxation of Discrete Investment Choice', IFS Working Paper No. W98/16.
15. Devereux, M. P., Griffith, R., Klemm, A. (2002), 'Corporate Income Tax: Reforms and Tax Competition', Economic Policy, October, 450-95.
16. Devereux, M. P., Lockwood, B., and Redoano, M. (2008), 'Do Countries Compete Over Corporate Tax Rates?', Journal of Public Economics, 92, 1210-35.
17. Devereux, M. P., Loretz, S. (2008), 'What We Know about Tax Competition?', Oxford University Centre for Business Taxation, Oxford.
18. Fuest, C., and Weichenrieder, A. (2002), 'Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates', CESifo Working Paper No. 781.
19. Hall, R. E., and Jorgensen, D.W. (1967), 'Tax Policy and Investment Behaviour', American Economic Review, 57, 391-414.
20. Haufler, A., Klemm, A., and Schjelderup, G. (2008), 'Economic Integration and the Relationship between Profit and Wage Taxes', Oxford University Centre for Business Taxation Working Paper 08/10.
21. Hoyt, W. H. (1991), 'Property Taxation, Nash Equilibrium, and Market Power', Journal of Urban Economics, 34, 123-31.
22. Huizinga, H., and Voget, J. (2006), 'International Taxation and the Direction and Volume of Cross-border Investment', CEPR Discussion Paper No. 5974.
23. Jorgensen, D. W. (1963), 'Capital Theory and Investment Behaviour', American Economic Review, 53, 247-59.
24. Loretz, S. (2007), 'Determinants of Bilateral Effective Tax Rates: Empirical Evidence fromOECD Countries', Fiscal Studies, 28, 227-49.
25. Nicodème, G. (2007), 'Corporate Tax Competition and Coordination in the European Union: What Do We Know? Where Do We Stand?', in C. Read and G. N. Gregoriou (eds), International Taxation Handbook, London, Elsevier.
26. Oates, W. E. (1972), Fiscal Federalism, New York, Harcourt Brace Jovanovich.
27. OECD (2007), Tax Revenue Statistics, Paris, Organization for Economic Cooperation and Development. Slemrod, J. (2004), 'Are Corporate Tax Rates, or Countries, Converging?', Journal of Public Economics 88, 1169-86.
28. Smith, A. (1776), The Wealth of Nations, London, J. N. Dent & Sons; reprinted 1975.
29. Swift, J. (1724), Gulliver's Travels, available from the Guttenberg project at http://www.gutenberg.org/etext/829
30. Wilson, J.D. (1986), 'A Theory of Interregional Tax Competition', Journal of Urban Economics, 19, 296-315.
31. Wilson, J.D. (1991), 'Tax Competition with Interregional Differences in Factor Endowments', Regional Science and Urban Economics, 21 423-52.
32. Wilson, J.D. (1999), 'Theories of Tax Competition', National Tax Journal, 52(2), 269-304.
33. Winner, H. (2005), 'Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data', International Tax and Public Finance, 12, 667-87.
34. Zodrow, G., and Mieszokowski, P. (1986), 'Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods', Journal of Urban Economics, 19, 356-70.