[go: up one dir, main page]
More Web Proxy on the site http://driver.im/
create a website
Cash Flow Taxes in an Open Economy. (2002). Devereux, Michael ; Bond, Stephen R.
In: CEPR Discussion Papers.
RePEc:cpr:ceprdp:3401.

Full description at Econpapers || Download paper

Cited: 33

Citations received by this document

Cites: 16

References cited by this document

Cocites: 40

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. On the incentive compatibility of universal adoption of destination-based cash flow taxation. (2023). Gresik, Thomas ; Bond, Eric W.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:30:y:2023:i:6:d:10.1007_s10797-022-09766-6.

    Full description at Econpapers || Download paper

  2. Profit Shifting and Equilibrium Principles of International Taxation. (2021). Francois, Manon.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9211.

    Full description at Econpapers || Download paper

  3. Can Destination-Based Cash Flow Taxes Arise in Equilibrium?. (2021). Bond, Eric ; Gresik, Thomas A.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8836.

    Full description at Econpapers || Download paper

  4. Revenue Implications of Destination-Based Cash-Flow Taxation. (2020). Klemm, Alexander ; Hebous, Shafik ; Stausholm, Saila.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:68:y:2020:i:4:d:10.1057_s41308-020-00122-4.

    Full description at Econpapers || Download paper

  5. A destination-based allowance for corporate equity. (2020). Klemm, Alexander ; Hebous, Shafik.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:3:d:10.1007_s10797-019-09583-4.

    Full description at Econpapers || Download paper

  6. Unilateral introduction of destination-based cash-flow taxation. (2020). Becker, Johannes ; Englisch, Joachim.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:3:d:10.1007_s10797-019-09579-0.

    Full description at Econpapers || Download paper

  7. Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing. (2020). Gresik, Thomas ; Bond, Eric.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:184:y:2020:i:c:s0047272720300244.

    Full description at Econpapers || Download paper

  8. Revenue Implications of Destination-Based Cash-Flow Taxation. (2019). Klemm, Alexander ; Hebous, Shafik ; Stausholm, Saila.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/007.

    Full description at Econpapers || Download paper

  9. Revenue Implications of Destination-Based Cash-Flow Taxation. (2019). Klemm, Alexander ; Hebous, Shafik ; Stausholm, Saila.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7457.

    Full description at Econpapers || Download paper

  10. Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?. (2018). Cnossen, Sijbren.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:3:d:10.1007_s10797-017-9471-2.

    Full description at Econpapers || Download paper

  11. A Destination-Based Allowance for Corporate Equity. (2018). Klemm, Alexander ; Hebous, Shafik.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/239.

    Full description at Econpapers || Download paper

  12. Dissecting the EU’s Recent Anti-Tax Avoidance Measures: Merits and Problems. (2018). Ropponen, Olli ; Kari, Seppo ; Todtenhaup, Maximilian ; Simmler, Martin ; Collier, Richard .
    In: EconPol Policy Reports.
    RePEc:ces:econpr:_8.

    Full description at Econpapers || Download paper

  13. A Destination-Based Allowance for Corporate Equity. (2018). Klemm, Alexander ; Hebous, Shafik.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7363.

    Full description at Econpapers || Download paper

  14. Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing. (2018). Bond, Eric ; Gresik, Thomas A.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7320.

    Full description at Econpapers || Download paper

  15. Exchange rate implications of Border Tax Adjustment neutrality. (2017). Buiter, Willem.
    In: Economics - The Open-Access, Open-Assessment E-Journal.
    RePEc:zbw:ifweej:201712.

    Full description at Econpapers || Download paper

  16. The economic distortions of a border-adjusted corporate cash flow tax. (2017). McGee, M Kevin.
    In: MPRA Paper.
    RePEc:pra:mprapa:79275.

    Full description at Econpapers || Download paper

  17. Tackling Spillovers by Taxing Corporate Income in the European Union at Source. (2016). Cnossen, Sijbren.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:324.rdf.

    Full description at Econpapers || Download paper

  18. Tackling Spillovers by Taxing Corporate Income in the European Union at Source. (2016). Cnossen, Sijbren.
    In: CPB Discussion Paper.
    RePEc:cpb:discus:324.

    Full description at Econpapers || Download paper

  19. Tackling Spillovers by Taxing Corporate Income in the European Union at Source. (2016). Cnossen, Sijbren.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5790.

    Full description at Econpapers || Download paper

  20. Corporate tax in an international environment – Problems and possible remedies. (2015). Kari, Seppo.
    In: Nordic Tax Journal.
    RePEc:vrs:notajo:v:2015:y:2015:i:1:p:1-16:n:1.

    Full description at Econpapers || Download paper

  21. Corporate tax in an international environment - Problems and possible remedies. (2015). Kari, Seppo.
    In: Working Papers.
    RePEc:fer:wpaper:62.

    Full description at Econpapers || Download paper

  22. Profit shifting and aggressive tax planning by multinational firms: Issues and options for reform. (2013). Heckemeyer, Jost ; Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Nusser, Hannah .
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:13078.

    Full description at Econpapers || Download paper

  23. Profit shifting and aggressive tax planning by multinational firms: Issues and options for reform. (2013). Heckemeyer, Jost ; Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Nusser, Hannah .
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:13044.

    Full description at Econpapers || Download paper

  24. Issues in the Design of Taxes on Corporate Profit. (2012). Devereux, Michael.
    In: National Tax Journal.
    RePEc:ntj:journl:v:65:y:2012:i:3:p:709-30.

    Full description at Econpapers || Download paper

  25. Consumption and cash-flow taxes in an International setting. (2010). Devereux, Michael ; Auerbach, Alan.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:58056.

    Full description at Econpapers || Download paper

  26. Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union. (2008). Knirsch, Deborah ; Niemann, Rainer.
    In: Accounting in Europe.
    RePEc:taf:acceur:v:5:y:2008:i:2:p:101-125.

    Full description at Econpapers || Download paper

  27. Taxing Corporate Income. (2008). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14494.

    Full description at Econpapers || Download paper

  28. Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:0824.

    Full description at Econpapers || Download paper

  29. Taxing Corporate Income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2139.

    Full description at Econpapers || Download paper

  30. Can Capital Income Taxes Survive? And Should They?. (2006). Sorensen, Peter Birch.
    In: EPRU Working Paper Series.
    RePEc:kud:epruwp:06-06.

    Full description at Econpapers || Download paper

  31. The Corporate Income Tax: international trends and options for fundamental reform. (2006). Devereux, Michael ; Srensen, Peter Birch .
    In: European Economy - Economic Papers 2008 - 2015.
    RePEc:euf:ecopap:0264.

    Full description at Econpapers || Download paper

  32. Can Capital Income Taxes Survive? And Should They?. (2006). Sorensen, Peter Birch.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1793.

    Full description at Econpapers || Download paper

  33. Debating Proposed Reforms of the Taxation of Corporate Income in the European Union. (2004). Devereux, Michael.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:11:y:2004:i:1:p:71-89.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Avi-Yonah, R., (2000) Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State, Harvard Law Review, 113, 1573-1676.
    Paper not yet in RePEc: Add citation now
  2. Bradford, D. (2000) Blueprint for International Tax Reform, Brooklyn Journal of International Law.
    Paper not yet in RePEc: Add citation now

  3. De Mooij, R.A. and S. Ederveen (2001) Taxation and foreign direct investment: a synthesis of empirical research, presented at OCFEB conference, The Hague, October 2001.

  4. Devereux, M.P. and R. Griffith (2001) The impact of corporate taxation on the location of capital: a review, forthcoming, Swedish Economic Policy Review.
    Paper not yet in RePEc: Add citation now
  5. Ebrill, L., M. Keen, J-P. Bodin and V. Summers (2001) Value-Added Tax: Principles and Practice, Washington D.C.: International Monetary Fund.
    Paper not yet in RePEc: Add citation now

  6. Gordon, R.H. (1986) Taxation of investment and savings in a world economy, American Economic Review, 76, 1086-1102.

  7. Grubert, H. and T. S. Newlon (1997) Taxing Consumption in a Global Economy, Washington D.C.: American Enterprise Institute.

  8. Haufler, A. and G. Schjelderup (2000) Corporate tax systems and cross country profit shifting, Oxford Economic Papers, 52, 306-25.

  9. Haufler, A. and I. Wooton (1999) Country size and tax competition for foreign direct investment, Journal of Public Economics, 71, 121-39.

  10. Hines, J. R. (1999), `Lessons from behavioural responses to international taxation, National Tax Journal, June, 30522.

  11. Horstmann, I.J., and J.R. Markusen (1992) Endogenous Market Structure and International Trade, Journal of International Economics, 32, 109-129.

  12. Lockwood, B., D. de Meza and G. Myles (1994) When are origin and destination regimes equivalent?, International Tax and Public Finance, 1, 5-24.

  13. Markusen, J.R. (1995), Incorporating the Multinational Enterprise into the Theory of International Trade, Journal of Economic Perspectives, 9, 169-189.

  14. Meade, J. (1978) The Structure and Reform of Direct Taxation, London: Allen and Unwin.
    Paper not yet in RePEc: Add citation now
  15. Mintz, J. and D. Chen (2001), Will the corporation tax wither?, C.D. Howe Institute.
    Paper not yet in RePEc: Add citation now

  16. Zodrow, G. and P. Mieszkowski (1986) Pigou, Tiebout, property taxation and the underprovision of local public goods, Journal of Urban Economics, 19, 356-70.

Cocites

Documents in RePEc which have cited the same bibliography

  1. .

    Full description at Econpapers || Download paper

  2. .

    Full description at Econpapers || Download paper

  3. On the general relationship between victimization and offending: Examining cultural contingencies. (2015). Posick, Chad ; Gould, Laurie A..
    In: Journal of Criminal Justice.
    RePEc:eee:jcjust:v:43:y:2015:i:3:p:195-204.

    Full description at Econpapers || Download paper

  4. Effect of corporate tax on sector specific foreign direct investment in Ghana. (2014). Obeng, Camara Kwasi.
    In: MPRA Paper.
    RePEc:pra:mprapa:58454.

    Full description at Econpapers || Download paper

  5. Optimal Tax Progressivity in Unionised Labour Markets: Simulation Results for Germany. (2013). Boeters, Stefan.
    In: Computational Economics.
    RePEc:kap:compec:v:41:y:2013:i:4:p:447-474.

    Full description at Econpapers || Download paper

  6. The macro-economic impact of changing the rate of corporation tax. (2011). Conefrey, Thomas ; Fitz Gerald, John D., .
    In: Economic Modelling.
    RePEc:eee:ecmode:v:28:y:2011:i:3:p:991-999.

    Full description at Econpapers || Download paper

  7. Optimal tax progressivity in unionised labour markets: Simulation results for Germany. (2010). Boeters, Stefan.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:10035.

    Full description at Econpapers || Download paper

  8. Economic effects of VAT reforms in Germany. (2010). Büttner, Thiess ; Boeters, Stefan ; Bohringer, Christoph ; Buttner, Thiess ; Kraus, Margit .
    In: Applied Economics.
    RePEc:taf:applec:v:42:y:2010:i:17:p:2165-2182.

    Full description at Econpapers || Download paper

  9. Mobility of Corporate Headquarter Functions: A Literature Review. (2009). Deschryvere, Matthias .
    In: Discussion Papers.
    RePEc:rif:dpaper:1203.

    Full description at Econpapers || Download paper

  10. Quantifying the effects of modelling choices on hospital efficiency measures: A meta-regression analysis. (2009). Nguyen, Kim ; Coelli, Timothy.
    In: CEPA Working Papers Series.
    RePEc:qld:uqcepa:74.

    Full description at Econpapers || Download paper

  11. DETERMINANTS OF FOREIGN DIRECT INVESTMENT – A TALE OF NINE THEORETICAL MODELS. (2009). Faeth, Isabel.
    In: Journal of Economic Surveys.
    RePEc:bla:jecsur:v:23:y:2009:i:1:p:165-196.

    Full description at Econpapers || Download paper

  12. Heterogeneous Labour Markets in a Microsimulation-AGE Model: Application to Welfare Reform in Germany. (2008). Boeters, Stefan ; Feil, Michael .
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:7353.

    Full description at Econpapers || Download paper

  13. Entrepreneurs Location Choice and Public Policies: a Survey of the New Economic Geography. (2008). Candau, Fabien.
    In: Post-Print.
    RePEc:hal:journl:hal-02514085.

    Full description at Econpapers || Download paper

  14. Corporate tax rates and foreign direct investment in the United States. (2007). Dollery, Brian ; Clark, Don ; Wijeweera, Albert.
    In: Applied Economics.
    RePEc:taf:applec:v:39:y:2007:i:1:p:109-117.

    Full description at Econpapers || Download paper

  15. Productivity and Taxes as Drivers of FDI. (2007). Sadka, Efraim ; Razin, Assaf.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13094.

    Full description at Econpapers || Download paper

  16. Productivity and Taxes as Drivers of FDI. (2007). Razin, Assaf ; Sadka, Efraim.
    In: Working Papers.
    RePEc:hkm:wpaper:172007.

    Full description at Econpapers || Download paper

  17. Productivity and Taxes as Drivers of FDI. (2007). Sadka, Efraim ; Razin, Assaf.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:6299.

    Full description at Econpapers || Download paper

  18. The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence. (2007). Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:0702.

    Full description at Econpapers || Download paper

  19. Economic Effects of VAT Reform in Germany. (2006). Büttner, Thiess ; Boeters, Stefan ; Böhringer, Christoph ; Bohringer, Christoph ; Buttner, Thiess ; Kraus, Margit .
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:4614.

    Full description at Econpapers || Download paper

  20. Taxation and Foreign Direct Investment Inflows: Time Series Evidence from the US. (2006). Clark, Don ; Wijeweera, Albert.
    In: Global Economic Review.
    RePEc:taf:glecrv:v:35:y:2006:i:2:p:135-143.

    Full description at Econpapers || Download paper

  21. Vying for Foreign Direct Investment: A EU-type Model of Tax Competition. (2006). Sadka, Efraim ; Razin, Assaf.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11991.

    Full description at Econpapers || Download paper

  22. Efectos del Impuesto a las Utiildades en la Inversión Extranjera en América Latina. (2006). Agostini, Claudio ; Jalile, Ileana Raquel.
    In: ILADES-Georgetown University Working Papers.
    RePEc:ila:ilades:inv174.

    Full description at Econpapers || Download paper

  23. Vying for Foreign Direct Investment: An EU-Type Model of Tax Competition. (2006). Sadka, Efraim ; Razin, Assaf.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:5511.

    Full description at Econpapers || Download paper

  24. Welche Bedeutung hat eine alternde Bevölkerung für das österreichische Steueraufkommen?. (2005). Kronberger, Ralf .
    In: Vienna Yearbook of Population Research.
    RePEc:vid:yearbk:v:3:y:2005:i:1:p:197-218.

    Full description at Econpapers || Download paper

  25. Corporate Taxation and Bilateral FDI with Threshold Barriers. (2005). Sadka, Efraim ; Rubinstein, Yona ; Razin, Assaf.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11196.

    Full description at Econpapers || Download paper

  26. International trends in company tax rates — implications for Australia’s company income tax. (2004). Kelly, James ; Graziani, Robert .
    In: Economic Roundup.
    RePEc:tsy:journl:journl_tsy_er_2004_3_2.

    Full description at Econpapers || Download paper

  27. Market Potential and the Location of Japanese Firms in the European Union. (2004). mayer, thierry ; Head, Keith.
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/10192.

    Full description at Econpapers || Download paper

  28. Market Potential and the Location of Japanese Firms in the European Union. (2004). Head, Keith ; Mayer, Thierry.
    In: Sciences Po Economics Discussion Papers.
    RePEc:spo:wpecon:info:hdl:2441/10192.

    Full description at Econpapers || Download paper

  29. What has been the tax competition experience of the past 20 years?. (2004). Klemm, Alexander ; Griffith, Rachel.
    In: IFS Working Papers.
    RePEc:ifs:ifsewp:04/05.

    Full description at Econpapers || Download paper

  30. Market Potential and the Location of Japanese Firms in the European Union. (2004). mayer, thierry ; Head, Keith.
    In: Post-Print.
    RePEc:hal:journl:hal-01020551.

    Full description at Econpapers || Download paper

  31. Is International Labour Mobility a Threat to the Welfare State? Evidence from Finland in the 1990s. (2004). Pirttilä, Jukka.
    In: Finnish Economic Papers.
    RePEc:fep:journl:v:17:y:2004:i:1:p:18-34.

    Full description at Econpapers || Download paper

  32. Regional Tax Coordination and Foreign Direct Investment. (2003). Wooton, Ian ; Haufler, Andreas.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:61.

    Full description at Econpapers || Download paper

  33. Taxes as a Determinant for Foreign Direct Investment in Europe. (2003). Haufler, Andreas ; Stowhase, Sven.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:1:y:2003:i:2:p:45-51.

    Full description at Econpapers || Download paper

  34. Taxes as a Determinant for Foreign Direct Investment in Europe. (2003). Haufler, Andreas ; Stwhase, Sven .
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:1:y:2003:i:2:p:14567960.

    Full description at Econpapers || Download paper

  35. Taxes as a Determinant for Foreign Direct Investment in Europe. (2003). Haufler, Andreas ; Stowhase, Sven.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:1:y:2003:i:02:p:45-51.

    Full description at Econpapers || Download paper

  36. Tax policy in the european union, A review of issues and options. (2002). Cnossen, Sijbren.
    In: Research Memorandum.
    RePEc:unm:umamet:2002023.

    Full description at Econpapers || Download paper

  37. Meta-analysis: A Tool for Upgrading Inputs of Macroeconomic Policy Models. (2002). de Mooij, Ruud ; de Groot, Henri ; Florax, Raymond ; Henri L. F. de Groot, ; Raymond J. G. M. Florax, ; Raymond J. G. M. Florax, ; Henri L. F. de Groot, ; Henri L. F. de Groot, ; Henri L. F. de Groot, .
    In: Tinbergen Institute Discussion Papers.
    RePEc:tin:wpaper:20020041.

    Full description at Econpapers || Download paper

  38. Profit Shifting opportunities, Multinationals, and the determinants of FDI. (2002). Stöwhase, Sven.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:29.

    Full description at Econpapers || Download paper

  39. Cash Flow Taxes in an Open Economy. (2002). Devereux, Michael ; Bond, Stephen R.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:3401.

    Full description at Econpapers || Download paper

  40. Tax Policy in the European Union: A Review of Issues and Options. (2002). Cnossen, Sijbren.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_758.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2024-12-27 13:21:32 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.