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Taxation without Coordination

https://doi.org/10.1086/340088
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The 47 references without a DOI — listed, not checked
no DOI — not checkedA Package to Tackle Harmful Tax Competition, COM (97)495 final at 2, ¶ 3 (noting that tax competition "reduces the room for manoeuvre to meet other Community objectives")
no DOI — not checkedDaily Tax Rep.
no DOI — not checkedDaily Tax Rep.
no DOI — not checkedOECD Information Exchange Recommendations Are a Significant First Step in Resolving Tax Evasion, 8 J. Int'l Tax'n 353, 389
no DOI — not checkedTax Notes
no DOI — not checkedp_n_15
no DOI — not checkedBank of America v. United States, 459 F.2d 513 (Ct. Cl. 1972) (differences allowed because tax still reached net gain)
no DOI — not checkedp_n_18
no DOI — not checkedp_n_19
no DOI — not checkedp_n_20
no DOI — not checked(problem arises mainly with taxes levied by nontreaty countries or at subfederal levels)
no DOI — not checkedp_n_23
no DOI — not checkedcert. denied, 520 U.S. 1185 (1997) (foreign law rather than fair market value determined transfer price of oil between related entities)
no DOI — not checkedp_n_28
no DOI — not checkedp_n_30
no DOI — not checkedp_n_38
no DOI — not checkedFundamentals of International Taxation ¶ 70.10.1, at 70-46
no DOI — not checkedCompetition and Evasion: Another Perspective on International Tax Competition, 89 Georgetown L. J. 543, 600-601
no DOI — not checkedThe David R. Tillinghast Lecture: International Tax Arbitrage and the "International Tax System
no DOI — not checkedp_n_58
no DOI — not checkedfor example Thomas R. May
no DOI — not checkedplanned
no DOI — not checkedConcluded
no DOI — not checkedp_n_67
no DOI — not checkedTestimony of the Staff of the Joint Committee on Taxation before the Senate Committee on Foreign Relations Hearing on Tax Treaties and Protocols with Eight Countries, Joint Committee Print JCX-53-97
no DOI — not checkedMay 23, 1995, reprinted in Daily Tax Rep.
no DOI — not checkedInternational Aspects of United States Income Taxation: Proposals of the American Law Institute on United States Income Tax Treaties 12 (1991) ("The treaty-making process is a slow and arduous one.")
no DOI — not checkedp_n_74
no DOI — not checkedState and Local Taxation: Cases and Materials 406
no DOI — not checkedS. 1/80 Bull. Eur. Communities 13
no DOI — not checkedOn the Accelerating Rate and Decreasing Durability of Tax Reform, 71 Minn. L. Rev. 913, 936 (1987) (in
no DOI — not checkedDaily Tax Rep.
no DOI — not checkedThough one could look at the organizations of the European Union as models, it is unclear whether they would be regarded as models for good or ill. Their "democracy deficit
no DOI — not checkedLegal Problems of International Economic Relations: Cases, Materials, and Text 193 (3d ed
no DOI — not checkedTax Subsidies
no DOI — not checkedCongress as Indian-Giver: "Phasing-Out" Tax Allowances under the Internal Revenue Code of 1986
no DOI — not checkedEU Nations Still Deadlocked on Savings Tax Following Meeting of High-Level Tax Group, Daily Tax Rep.
no DOI — not checkedsupra note 52, at 402 (Wisconsin "inaugurated the modern era of income taxation
no DOI — not checkedp_n_118
no DOI — not checkedp_n_123
no DOI — not checkedp_n_125
no DOI — not checkedThe move to put the United States on the metric system foundered on similar considerations
no DOI — not checkedConsumers' Research Mag.
no DOI — not checkedIndividual Foreign-Earned Income and Foreign Tax Credit
no DOI — not checkedCorporate Foreign Tax Credit
no DOI — not checkedIASB Systems, Daily Tax Rep.
no DOI — not checkedgood
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