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  • Search: subject:"Tax Competition"
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Year of publication
Subject
All
Tax competition 5,004 Steuerwettbewerb 4,997 Theorie 2,645 Theory 2,568 tax competition 982 Unternehmensbesteuerung 850 Corporate taxation 828 EU-Staaten 774 EU countries 763 Kapitalertragsteuer 631 Multinationales Unternehmen 609 Capital income tax 599 Transnational corporation 582 Welt 540 World 538 Steuerharmonisierung 518 Steuerpolitik 502 Tax harmonization 495 Auslandsinvestition 482 Foreign investment 479 Tax policy 473 Körperschaftsteuer 428 Finanzbeziehungen 425 Fiscal relations 424 Corporate income tax 412 Capital mobility 358 Kapitalmobilität 350 Deutschland 333 Germany 296 OECD-Staaten 295 Standortwettbewerb 289 OECD countries 283 Territorial competition 283 Finanzausgleich 258 USA 255 Gemeindesteuer 252 Intergovernmental transfers 249 Local tax 245 United States 242 EU-Steuerrecht 239
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Online availability
All
Free 2,820 Undetermined 753 CC license 35
Type of publication
All
Book / Working Paper 3,814 Article 2,316 Other 3 Journal 1
Type of publication (narrower categories)
All
Working Paper 1,735 Article in journal 1,644 Aufsatz in Zeitschrift 1,644 Graue Literatur 1,554 Non-commercial literature 1,554 Arbeitspapier 1,428 Aufsatz im Buch 380 Book section 380 Hochschulschrift 198 Thesis 140 Collection of articles of several authors 79 Sammelwerk 79 Konferenzschrift 59 Aufsatzsammlung 33 Conference proceedings 32 Bibliografie enthalten 30 Bibliography included 30 Amtsdruckschrift 24 Government document 24 Conference paper 20 Dissertation u.a. Prüfungsschriften 20 Konferenzbeitrag 20 Collection of articles written by one author 17 Sammlung 17 Article 15 Systematic review 11 Übersichtsarbeit 11 Conference Paper 10 Forschungsbericht 8 Rezension 8 Festschrift 6 Bibliografie 4 Mehrbändiges Werk 4 Multi-volume publication 4 Advisory report 3 Gutachten 3 research-article 3 Handbook 2 Handbuch 2 Mikroform 2
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Language
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English 4,758 German 634 Undetermined 592 French 97 Italian 16 Russian 12 Spanish 12 Polish 10 Dutch 9 Portuguese 5 Croatian 2 Czech 1 Danish 1 Hungarian 1 Slovak 1 Swedish 1 Ukrainian 1
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Author
All
Haufler, Andreas 220 Schjelderup, Guttorm 96 Janeba, Eckhard 87 Feld, Lars P. 73 Fuest, Clemens 73 Konrad, Kai A. 65 Eggert, Wolfgang 62 Wooton, Ian 59 Becker, Johannes 55 Büttner, Thiess 53 Agrawal, David R. 50 Runkel, Marco 49 Köthenbürger, Marko 44 Ogawa, Hikaru 44 Weichenrieder, Alfons J. 44 Wilson, John D. 44 Davies, Ronald B. 42 Keen, Michael 42 Eichner, Thomas 41 Wrede, Matthias 40 Pieretti, Patrice 39 Bucovetsky, Sam 38 Gérard, Marcel 38 Wagener, Andreas 37 Madiès, Thierry 36 Pethig, Rüdiger 36 Pflüger, Michael 36 Hindriks, Jean 35 Klemm, Alexander 35 Lockwood, Ben 33 Panteghini, Paolo 33 Kirchgässner, Gebhard 32 Kolmar, Martin 32 Borck, Rainald 31 Devereux, Michael P. 31 Osmundsen, Petter 30 Razin, Asaf 30 Schaltegger, Christoph A. 30 Spengel, Christoph 30 Hines, James R. 29
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Institution
All
CESifo 96 National Bureau of Economic Research 52 International Monetary Fund (IMF) 50 C.E.P.R. Discussion Papers 39 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 34 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 19 Saïd Business School, Oxford University 18 Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa 16 Zentrum für Europäische Wirtschaftsforschung (ZEW) 16 HAL 12 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 10 Department of Economics, University of Warwick 10 Institut für Volkswirtschaftlehre, Universität Rostock 8 International Monetary Fund 8 Vanderbilt University Department of Economics 8 Centre de Recherche en Économie Appliquée (CREA), Faculté de droit, d'économie et de finance 7 EconWPA 7 Institut für Weltwirtschaft (IfW) 7 Business School, University of Exeter 6 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 6 DIW Berlin (Deutsches Institut für Wirtschaftsforschung) 6 Department of Economics, University of Oregon 6 Départment d'économétrie et d'économie politique (DEEP), Faculté des Hautes Études Commerciales (HEC) 6 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 6 Volkswirtschaft Abteilung, Fachbereich Wirtschaftswissenschaften 6 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 6 University of Warwick / Department of Economics 5 Center for European, Governance and Economic Development Research (CeGE), Wirtschaftswissenschaftliche Fakultät 4 Centre d'études prospectives et d'informations internationales (CEPII) 4 Centre for Economic Policy Research 4 Centre for the Study of Globalisation and Regionalisation 4 Département Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2), Institut National de la Recherche Agronomique (INRA) 4 Economic Policy Research Unit (EPRU), Økonomisk Institut 4 European Commission / Directorate-General for Economic and Financial Affairs 4 Faculteit Economie en Bedrijfskunde, Universiteit Gent 4 Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, Universität Siegen 4 Graduate School of Economics and Business Administration, Hokkaido University 4 International Economics Section, The Graduate Institute of International and Development Studies 4 OECD 4 Stiftung Familienunternehmen 4
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Published in...
All
CESifo working papers 249 CESifo Working Paper Series 196 International tax and public finance 165 CESifo Working Paper 152 Journal of public economics 100 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 68 International Tax and Public Finance 64 Regional science & urban economics 62 Working paper 62 Journal of urban economics 61 Discussion paper / Centre for Economic Policy Research 60 FinanzArchiv : European journal of public finance 55 NBER working paper series 52 IMF Working Papers 48 Journal of public economic theory 43 NBER Working Paper 40 National tax journal 40 Working paper / National Bureau of Economic Research, Inc. 40 CEPR Discussion Papers 39 ZEW Discussion Papers 39 Discussion paper 38 Working paper series 33 Public finance review : PFR 32 European economic review : EER 30 ZEW discussion papers 26 Economics letters 24 CORE discussion paper : DP 23 European journal of political economy 23 Journal of international economics 22 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 21 CORE Discussion Papers 19 MPRA Paper 19 Public choice 19 Volkswirtschaftliche Diskussionsbeiträge 19 Münchener Wirtschaftswissenschaftliche Beiträge : VWL ; discussion papers 18 Working Papers / Saïd Business School, Oxford University 18 CORE discussion papers : DP 16 Document de treball de l'IEB 16 IMF working papers 16 Working Papers / Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa 16
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Source
All
ECONIS (ZBW) 4,838 RePEc 895 EconStor 336 USB Cologne (EcoSocSci) 53 BASE 8 Other ZBW resources 3 ArchiDok 1
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Showing 1 - 10 of 6,134
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Local policy misperceptions and investment : experimental evidence from firm decision makers
Blesse, Sebastian; Buhlmann, Florian; Heil, Philipp; … - 2025
We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters’ municipality. Firms often misperceive local policy competitiveness, especially for tax rates....
Persistent link: https://www.econbiz.de/10015393649
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Cover Image
Local policy misperceptions and investment : experimental evidence from firm decision makers
Blesse, Sebastian; Buhlmann, Florian; Heil, Philipp; … - 2025
We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters’ municipality. Firms often misperceive local policy competitiveness, especially for tax rates....
Persistent link: https://www.econbiz.de/10015396865
Saved in:
Cover Image
Local policy misperceptions and investment : experimental evidence from firm decision makers
Blesse, Sebastian; Buhlmann, Florian; Heil, Philipp; … - 2025
We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters' municipality. Firms often misperceive local policy competitiveness, especially for tax rates. Investment...
Persistent link: https://www.econbiz.de/10015415647
Saved in:
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Declining effective tax rates of multinationals : the hidden role of tax base reforms
Ducept, Jules; Godar, Sarah - 2025
EU tax competition exerts downward pressure on high-tax countries, while the likelihood of tax cuts also varies with the …
Persistent link: https://www.econbiz.de/10015419978
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Tax competition with intermunicipal cooperation
Agrawal, David R.; Breuillé, Marie-Laure; Le Gallo, Julie - 2024
We study local tax competition when municipalities can voluntarily cooperate. We compare the intensity of …
Persistent link: https://www.econbiz.de/10015065233
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Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?
Friberg, Richard; Steen, Frode; Ulsaker, Simen A. - 2024
Persistent link: https://www.econbiz.de/10015078288
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The effect of cross-border shopping on commodity tax revenue : results from Norway's COVID-19 border closings
Friberg, Richard; Halseth, Emil M. Strøm; Steen, Frode; … - 2024
Persistent link: https://www.econbiz.de/10015394830
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
differential tax rates for small and large firms. We analyse tax competition between a tax haven and a non-haven country for …
Persistent link: https://www.econbiz.de/10014521242
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Persistent link: https://www.econbiz.de/10014526460
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Mobility responses to special tax regimes for the super-rich : evidence from Switzerland
Baselgia, Enea; Martínez, Isabel - 2024
We use a novel rich-list data set to estimate the sensitivity of the location choice of superrich foreigners to a special tax regime, under which wealthy foreigners are taxed on their living expenses, rather than their true income and wealth. We are the first to evaluate this controversial Swiss...
Persistent link: https://www.econbiz.de/10014528212
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