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Corporate tax revenues in OECD countries

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Economic effects of the government budget
inferredcites →https://doi.org/10.1016/s0014-2921(02)00318-5openalex-snapshot
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inferredcites →https://doi.org/10.1016/s0047-2727(02)00018-xopenalex-snapshot
Why pay more? Corporate tax avoidance through transfer pricing in OECD countries
inferredcites →https://doi.org/10.1016/s0047-2727(03)00061-6openalex-snapshot
Are corporate tax rates, or countries, converging?
inferredcites →https://doi.org/10.1016/s0176-2680(02)00115-5openalex-snapshot
Globalisation, capital mobility and tax competition: theory and evidence for OECD countries
inferredcites →https://doi.org/10.1017/cbo9780511625633openalex-snapshot
Partisan Politics in the Global Economy
inferredcites →https://doi.org/10.1080/05775132.1998.11472025openalex-snapshot
Has Globalization Gone Too Far?
inferredcites →https://doi.org/10.1086/tpe.1.20061761openalex-snapshot
Why Have Corporate Tax Revenues Declined?
inferredcites →https://doi.org/10.1111/1468-0327.00094openalex-snapshot
Corporate income tax reforms and international tax competition
inferredcites →https://doi.org/10.1111/j.1475-5890.2004.tb00543.xopenalex-snapshot
Why Has the UK Corporation Tax Raised So Much Revenue?
inferredcites →https://doi.org/10.1920/re.ifs.2000.0063openalex-snapshot
Corporate tax harmonisation in Europe: a guide to the debate
inferredcites →https://doi.org/10.1920/wp.ifs.2004.0405openalex-snapshot
What has been the tax competition experience of the past 20 years?
inferredcites →https://doi.org/10.2139/ssrn.355624openalex-snapshot
The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes?
inferredcites →https://doi.org/10.2307/3088405openalex-snapshot
The New Political Economy of Taxation in Advanced Capitalist Democracies
inferredcites →https://doi.org/10.2307/41165897openalex-snapshot
Has Globalization Gone Too Far?
inferredcites →https://doi.org/10.3386/w4690openalex-snapshot
Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting
inferredcites →https://doi.org/10.3386/w6576openalex-snapshot
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
inferredcites →https://doi.org/10.5089/9781451858624.001openalex-snapshot
The Disappearing Tax Base
inferredcites →https://doi.org/10.7208/chicago/9780226241876.001.0001openalex-snapshot
The Effects of Taxation on Multinational Corporations

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Technological Change and Countries' Tax Policy Design
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A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project
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The Revenue and Base Effects of Local Tax Hikes: Evidence from a Quasi-Experiment
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An alternative to the Laffer curve: Theory and consequences
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Meta-analysis categorization of EU countries in the context of corporate income tax
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Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows
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International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?
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Corporate Tax Evasion: Evidence from International Trade
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Simulating corporate tax rate at Laffer curve's peak using microdata
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Tax buoyancy in OECD countries: New empirical evidence
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Optimal inflation with corporate taxation and financial constraints
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The structure of state corporate taxation and its impact on state tax revenues and economic activity
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Read my lips? Taxes and elections
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A fuzzy set ideal-type approach to measuring the competition state
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Higher Taxes on Less Elastic Goods? Evidence from German Municipalities
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Globalization and ICT capital endowment: How do they impact on an inclusive Green Growth Index?
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Is it any EU Corporate Income Tax Rate-Revenue Paradox?
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Development of Tax Stimulation and Business Environment in Slovakia
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How Can Culture Affect Taxation? A Postmaterialism Value Approach
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General theory of data, artificial intelligence and governance
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From competition state to competition states?
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An Impulse Response Function for Corporate Taxes in Barbados
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Revisiting corporate income tax determinants in Southern Africa
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From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance
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How Does FDI Respond to the Size of Shadow Economy: An Empirical Analysis under a Gravity Model Setting
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Corporation effective tax rates and company size: evidence from Germany
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Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets
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Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data
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When Estimated Economic Effects Fail the Sniff Test: Tax Examples
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The Tax Cuts and Jobs Act and Domestic Corporate Tax Rates
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Can Capital Income Taxes Survive? And Should They?
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Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings
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Copyright Page
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Dedication
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Preface
inferred← citeshttps://doi.org/10.1093/oso/9780198854418.002.0007openalex-snapshot
List of Figures
inferred← citeshttps://doi.org/10.1093/oso/9780198854418.002.0008openalex-snapshot
List of Tables
inferred← citeshttps://doi.org/10.1093/oso/9780198854418.003.0001openalex-snapshot
Introduction
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History and overview of ‘IFF’
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Trade Estimates
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Capital and Wealth Estimates
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International Corporate Tax Avoidance
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Beyond Scale
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New Proposals for IFF Indicators in the Sustainable Development Goals
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Conclusion
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Corporate tax elasticities: a reader's guide to empirical findings
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Corporate taxation in the OECD in a wider context
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Business taxation in a globalized world
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The Tax-rate Elasticity of Local Business Profits
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HOW DOES GLOBALIZATION AFFECT THE IMPLICIT TAX RATES ON LABOR INCOME, CAPITAL INCOME, AND CONSUMPTION IN THE EUROPEAN UNION?
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Tax and public input competition
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Strategic Foreign Direct Investment in Vertically Related Markets*
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Taxable Corporate Profits
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Corporate Tax Changes under the UK Coalition Government (2010–15)
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How elastic are national corporate income tax bases in OECD countries? The role of domestic and foreign tax rates
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An Analysis of the Corporate Income Tax Policy of Less Developed Countries
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Tax Competition and its Consequences for Tax Revenue Structure in Developed Countries: Empirical Evidence Using Panel Cointegration Approach
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Tax Competition and its Consequences for Tax Revenue Structure in Developed Countries: Empirical Evidence Using Panel Cointegration Approach
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Decomposition of Tax Revenue Growth in Russian Regions
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KURUMLAR VERGİSİ ORANI-HASILAT İLİŞKİSİ: OECD ÖRNEĞİ
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Tax Competition and Inequality: The Case for Global Tax Governance
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Tax Revenues in the Context of Economic Determinants
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Assessment of Corporate Income Tax Revenues in the Light of Their Current Determinants
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BEPS: Changing International Fiscal Standards and the Unchanging Fortunes of ‘Sustainable Development’
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Investor Decision-making in the Context of the Effective Corporate Taxation
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Base Erosion, Profit Shifting and Developing Countries
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The TCJA and Domestic Corporate Tax Rates
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THE CORPORATE INCOME TAX RATE MAXIMIZING TAX REVENUES AND MARKET OUTPUT: EMPIRICAL EVIDENCE FROM THE UNITED KINGDOM, THE UNITED STATES, AND TÜRKİYE
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SHOULD TAX POLICY TARGET MULTINATIONAL FIRM HEADQUARTERS?
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CAPITAL MOBILITY AND CAPITAL TAX COMPETITION
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THE EFFECT OF LOSS-OFFSET PROVISIONS ON THE ASYMMETRIC BEHAVIOR OF CORPORATE TAX REVENUES IN THE BUSINESS CYCLE
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Ewolucja krzywej Laffera jako narzędzia analizowania unikania opodatkowania: od prostych modeli teoretycznych do modeli DSGE
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The Challenge of Restoring French Competitiveness
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Le défi de redressement de la compétitivité française
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Taxation in Developed Countries: Response to External Shocks in 2008-2009 and 2020
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The Adoption of International Financial Reporting Standards in the Czech Republic and Its Impact on Corporate Taxation
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Alternative Determination of a Corporate Tax Rate in Selected EU Countries by Using Data Envelopment Analysis
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Tax Competitiveness of EU Member States in the Context of Corporate Taxation
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Regression analysis of factors influencing corporate tax revenues in OECD countries
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RETRACTED: An empirical analysis of tax buoyancy in India
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RETRACTED: An empirical analysis of tax buoyancy in India
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Resource and Income Allocation in International Tax Planning and the Coordination of Joint Innovations among Subsidiaries of MNCs
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Társasági adó – új paradigmára van szükség! – I.
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Closer Economic Integration and Corporate Tax Systems
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The relationship between the effective tax rate and the nominal rate
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DAMPAK KEBIJAKAN DAN MAKROEKONOMI TERHADAP EFEKTIVITAS PENERIMAAN PAJAK DI BURSA EFEK INDONESIA
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Sectoral determinants of sub-federal budget tax revenues: Russian case study
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Tax Revenues of Post - Communist E.U. Member Countries
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Employment as a Macroeconomic Factor that Impacts Tax Revenues
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Tax incentives for small business as a factor of sustainable development of the region in Russia
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Review of Approaches to Assessing the Impact of New Challenges on the Economy and Certain Aspects of Taxation
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From Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governance
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Tax Competition and Inequality: The Case for Global Tax Governance
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Personal Income Tax Law Changes and the Impact on Family Budget in Albania
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Tax Policy in Central and Eastern Europe: Competition or Unification?
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CORPORATE TAX RATES IN THE CONTEXT OF MACROECONOMIC DETERMINANTS AS CRUCIAL ASPECTS OF EFFECTIVE CORPORATE TAXATION IN THE VISEGRAD GROUP COUNTRIES
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The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
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The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity
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Economic Determinants Concerning Corporate Tax Revenue
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Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation
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Financial Policies and Corporate Income Tax Administration in Nigeria
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Tax Loss Amortization of Companies in Slovakia
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Tax Rates and Tax Revenues in the Context of Tax Competitiveness
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Correlations of Taxation and Macroeconomic Indicators in the OECD Member Countries from 2014 to the First Year of the Crisis Caused by COVID-19
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A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Stuctural, Cyclical Business and Institutional Determinants
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On the Determinants of the Corporate Income Tax Revenues
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An Analysis of the Growth of Corporate Tax in India
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Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008
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Effects of Welfare Expenditure and Tax Rate Raising Policy on the Relationship Between Tax Rate and Tax Revenue in OECD Countries
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Uma análise comparada do sistema tributário brasileiro em relação à América Latina - doi: 10.4025/actascihumansoc.v35i1.19734
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Direct versus Indirect Taxation: Trends, Theory, and Economic Significance
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