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There are 59380 results for: content related to: Can Capital Income Taxes Survive in Open Economies?

  1. Regional Integration and the Co-ordination of Capital Income Taxation

    Economic Notes

    Volume 31, Issue 1, February 2002, Pages: 79–108, Valeria De Bonis

    Article first published online : 2 DEC 2003, DOI: 10.1111/1468-0300.00073

  2. Irving Fisher's Spendings (Consumption) Tax in Retrospect

    American Journal of Economics and Sociology

    Volume 64, Issue 1, January 2005, Pages: 215–235, John B. Shoven and John Whalley

    Article first published online : 22 MAR 2005, DOI: 10.1111/j.1536-7150.2005.00360.x

  3. INTERNATIONAL TAX COMPETITION AND DOUBLE TAXATION

    Review of Urban & Regional Development Studies

    Volume 18, Issue 3, November 2006, Pages: 192–208, Tomoya Ida

    Article first published online : 31 JAN 2007, DOI: 10.1111/j.1467-940X.2006.00121.x

  4. Company Taxes in the European Union: Criteria and Options for Reform

    Fiscal Studies

    Volume 17, Issue 4, November 1996, Pages: 67–97, SIJBREN CNOSSEN

    Article first published online : 7 MAR 2005, DOI: 10.1111/j.1475-5890.1996.tb00249.x

  5. International capital tax evasion and the foreign tax credit puzzle

    Canadian Journal of Economics/Revue canadienne d'économique

    Volume 34, Issue 2, May 2001, Pages: 465–480, Kimberley A. Scharf

    Article first published online : 7 JAN 2003, DOI: 10.1111/0008-4085.00084

  6. International Tax Competition: There is No Need for Cooperation in Information Sharing

    Review of International Economics

    Volume 11, Issue 3, August 2003, Pages: 555–567, Miltiadis Makris 1

    Article first published online : 4 JUL 2003, DOI: 10.1111/1467-9396.00402

  7. International Taxation and the Direction and Volume of Cross-Border M&As

    The Journal of Finance

    Volume 64, Issue 3, June 2009, Pages: 1217–1249, HARRY P. HUIZINGA and JOHANNES VOGET

    Article first published online : 20 MAY 2009, DOI: 10.1111/j.1540-6261.2009.01463.x

  8. Income Shifting within a Dual Income Tax System: Evidence from the Finnish Tax Reform of 1993

    The Scandinavian Journal of Economics

    Volume 113, Issue 1, March 2011, Pages: 120–144, Jukka Pirttilä and Håkan Selin

    Article first published online : 17 FEB 2011, DOI: 10.1111/j.1467-9442.2010.01635.x

  9. Assuring Real Freedom of Movement in EU Direct Taxation

    The Modern Law Review

    Volume 63, Issue 6, November 2000, Pages: 831–876, Ian Roxan

    Article first published online : 17 FEB 2003, DOI: 10.1111/1468-2230.00297

  10. The Oecd Model Tax Treaty: Tax Competition And Two-Way Capital Flows

    International Economic Review

    Volume 44, Issue 2, May 2003, Pages: 725–753, Ronald B. Davies

    Article first published online : 2 JUN 2003, DOI: 10.1111/1468-2354.t01-1-00087

  11. Taxation: The Lost History

    American Journal of Economics and Sociology

    Volume 73, Issue 4, October 2014, Pages: 664–988, Terence Dwyer

    Article first published online : 7 OCT 2014, DOI: 10.1111/ajes.12082_3

  12. The Welfare Economics of Tax Co-ordination in the European Community: A Survey

    Fiscal Studies

    Volume 14, Issue 2, May 1993, Pages: 15–36, MICHAEL KEEN

    Article first published online : 7 MAR 2005, DOI: 10.1111/j.1475-5890.1993.tb00477.x

  13. Competing for Scarce Foreign Capital: Spatial Dependence in the Diffusion of Double Taxation Treaties

    International Studies Quarterly

    Volume 56, Issue 4, December 2012, Pages: 645–660, Fabian Barthel and Eric Neumayer

    Article first published online : 16 OCT 2012, DOI: 10.1111/j.1468-2478.2012.00757.x

  14. The German Business Tax Reform of 2000: A General Equilibrium Analysis

    German Economic Review

    Volume 3, Issue 4, November 2002, Pages: 347–378, Peter Birch Sørensen

    Article first published online : 25 FEB 2003, DOI: 10.1111/1468-0475.00064

  15. A Flat Tax Reform in an Economy with Occupational Choice and Financial Frictions

    The Economic Journal

    Volume 122, Issue 565, December 2012, Pages: 1313–1345, Radim Boháček and Jozef Zubrický

    Article first published online : 8 AUG 2012, DOI: 10.1111/j.1468-0297.2012.02527.x

  16. TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE

    Journal of Economic Surveys

    Volume 26, Issue 4, September 2012, Pages: 616–648, Markus Leibrecht and Claudia Hochgatterer

    Article first published online : 29 DEC 2010, DOI: 10.1111/j.1467-6419.2010.00656.x

  17. WTO Rules on Direct Taxation

    The World Economy

    Volume 29, Issue 5, May 2006, Pages: 527–557, Michael Daly

    Article first published online : 13 APR 2006, DOI: 10.1111/j.1467-9701.2006.00799.x

  18. CORPORATE TAX RATES IN THE SADC REGION: DETERMINANTS AND POLICY IMPLICATIONS

    South African Journal of Economics

    Volume 73, Issue 4, December 2005, Pages: 722–740, ZURIKA ROBINSON

    Article first published online : 24 FEB 2006, DOI: 10.1111/j.1813-6982.2005.00049.x

  19. Time-consistent taxation in a dynastic family model with human and physical capital and a balanced government budget

    Canadian Journal of Economics/Revue canadienne d'économique

    Volume 42, Issue 3, August 2009, Pages: 1023–1049, James B. Davies, Jinli Zeng and Jie Zhang

    Article first published online : 6 JUL 2009, DOI: 10.1111/j.1540-5982.2009.01537.x

  20. Fighting International Tax Avoidance: The Case of Germany

    Fiscal Studies

    Volume 17, Issue 1, February 1996, Pages: 37–58, ALFONS WEICHENRIEDER

    Article first published online : 7 MAR 2005, DOI: 10.1111/j.1475-5890.1996.tb00237.x