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What do we know about corporate tax competition?
Devereux, Michael; Loretz, Simon - Saïd Business School, Oxford University - 2012
We review the empirical literature on competition in source-based taxes on corporate income. Drawing an analogy to the competition models for the goods market indicates how evidence for the existence of tax competition can be provided, and highlights that tax competition can take many forms....
Persistent link: https://www.econbiz.de/10010925649
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Do countries compete over corporate tax rates?
Devereux, Michael P. (contributor);  … - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001667289
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Capital account liberalization and corporate taxes
Devereux, Michael B. (contributor);  … - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001836353
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Horizontal and vertical indirect tax competition : theory and some evidence from the USA
Devereux, Michael P. (contributor);  … - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002396077