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Corporate tax harmonization and competition in federal countries : some lessons for the European Community?
Daly, Michael John - In: National tax journal 46 (1993) 4, pp. 441-461
Persistent link: https://www.econbiz.de/10001167973
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VAT fraud and evasion : what do we know and what can be done?
Keen, Michael; Smith, Stephen - In: National tax journal 59 (2006) 4, pp. 861-887
Persistent link: https://www.econbiz.de/10003434719
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Cross-border effects of a major tax reform : evidence from the European stock market
Overesch, Michael; Pflitsch, Max - In: National tax journal 74 (2021) 1, pp. 75-106
Persistent link: https://www.econbiz.de/10012548864
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Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Overesch, Michael; Strüder, Sabine; Wamser, Georg - In: National tax journal 73 (2020) 2, pp. 361-400
Persistent link: https://www.econbiz.de/10012517984
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Tax incidence in a vertical supply chain : evidence from cigarette wholesale prices
Rozema, Kyle - In: National tax journal 71 (2018) 3, pp. 427-450
Persistent link: https://www.econbiz.de/10011928087
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On recent developments in fighting harmful tax practices
Nicodème, Gaëtan - In: National tax journal 62 (2009) 4, pp. 755-771
Persistent link: https://www.econbiz.de/10003936712
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Financial transaction taxes in the European Union
Hemmelgarn, Thomas; Nicodème, Gaëtan; Tasnadi, Bogdan; … - In: National tax journal 69 (2016) 1, pp. 217-240
Persistent link: https://www.econbiz.de/10011595240
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How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation
Fuest, Clemens; Sultan, Samina - In: National tax journal 72 (2019) 1, pp. 111-138
Persistent link: https://www.econbiz.de/10012035976
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Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - In: National tax journal 77 (2024) 2, pp. 349-380
Persistent link: https://www.econbiz.de/10014633961
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Taxing the digital economy : investor reaction to the european commission's digital tax proposals
Klein, Daniel; Ludwig, Christopher; Spengel, Christoph - In: National tax journal 75 (2022) 1, pp. 61-92
Persistent link: https://www.econbiz.de/10013253283