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Pareto-Improving Minimum Corporate Taxation

https://doi.org/10.2139/ssrn.4026478
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What this work says

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

inferredcites →https://doi.org/10.1007/978-3-319-68845-9_115-1openalex-extracted
Ethics of Corporate Taxation: A Systematic Literature Review
inferredcites →https://doi.org/10.1007/978-3-319-68845-9_115-2openalex-extracted
Ethics of Corporate Taxation: A Systematic Literature Review
inferredcites →https://doi.org/10.1007/s10797-011-9199-3openalex-extracted
Minimum taxes and repeated tax competition
inferredcites →https://doi.org/10.1007/s10797-014-9345-9openalex-extracted
Tax rates as strategic substitutes
inferredcites →https://doi.org/10.1016/0094-1190(86)90045-8openalex-extracted
A theory of interregional tax competition
inferredcites →https://doi.org/10.1016/0094-1190(86)90048-3openalex-extracted
Pigou, Tiebout, property taxation, and the underprovision of local public goods
inferredcites →https://doi.org/10.1016/b978-0-444-53759-1.00005-4openalex-extracted
The Theory of International Tax Competition and Coordination
inferredcites →https://doi.org/10.1016/j.econlet.2008.11.028openalex-extracted
Non-binding minimum taxes may foster tax competition
inferredcites →https://doi.org/10.1016/j.jpubeco.2012.03.002openalex-extracted
Tax competition among local governments: Evidence from a property tax reform in Finland
inferredcites →https://doi.org/10.1016/j.jpubeco.2019.104082openalex-extracted
Technology and tax systems
inferredcites →https://doi.org/10.1016/j.regsciurbeco.2006.03.002openalex-extracted
Coordination of capital taxation among asymmetric countries
inferredcites →https://doi.org/10.1016/s0165-1765(02)00141-6openalex-extracted
Cross-border shopping from small to large countries
inferredcites →https://doi.org/10.1111/j.1467-6419.2010.00656.xopenalex-extracted
TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE
inferredcites →https://doi.org/10.1177/0160017602250974openalex-extracted
Strategic Interaction Among Governments: An Overview of Empirical Studies
inferredcites →https://doi.org/10.1257/aer.89.4.974openalex-extracted
Commodity Taxes Under Fiscal Competition: Stackelberg Equilibrium and Optimality
inferredcites →https://doi.org/10.17310/ntj.2020.4.14openalex-extracted
PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT
inferredcites →https://doi.org/10.1787/782bac33-enopenalex-extracted
Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two)
inferredcites →https://doi.org/10.2139/ssrn.1664993openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2623804openalex-extracted
Base Erosion, Profit Shifting and Developing Countries
inferredcites →https://doi.org/10.2139/ssrn.3274827openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.3524308openalex-extracted
The Impact of Profit Shifting on Economic Activity and Tax Competition
inferredcites →https://doi.org/10.2139/ssrn.3720404openalex-extracted
Local Policy Choice: Theory and Empirics
inferredcites →https://doi.org/10.2139/ssrn.4645072openalex-extracted
inferredcites →https://doi.org/10.2307/2554610openalex-extracted
Cheating the Government: The Economics of Evasion.
inferredcites →https://doi.org/10.3386/w24850openalex-extracted
Unintended Consequences of Eliminating Tax Havens
inferredcites →https://doi.org/10.5089/9781513519890.001openalex-extracted
The Impact of Profit Shifting on Economic Activity and Tax Competition
inferredcites →https://doi.org/10.5089/9781513563831.001openalex-extracted
Base Erosion, Profit Shifting and Developing Countries
inferredcites →https://doi.org/10.1016/j.jpubeco.2007.09.005openalex-snapshot
Do countries compete over corporate tax rates?
inferredcites →https://doi.org/10.2307/2328981openalex-snapshot
Can Capital Income Taxes Survive in Open Economies?
inferredcites →https://doi.org/10.3386/w31900openalex-snapshot
Evaluating Tax Harmonization

What points at this work

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

inferred← citeshttps://doi.org/10.1016/j.jpubeco.2022.104709openalex-snapshot
The global minimum tax
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