12.07.2015 Views

Part 1 - AL-Tax

Part 1 - AL-Tax

Part 1 - AL-Tax

SHOW MORE
SHOW LESS
  • No tags were found...

You also want an ePaper? Increase the reach of your titles

YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.

International <strong>Tax</strong>ation HandbookReferencesAltshuler, R. and Grubert, H. (2003). Repatriation <strong>Tax</strong>es, Repatriation Strategies and MultinationalFinancial Policy. Journal of Public Economics, 87(1):73–107.Alworth, J. and Arachi, G. (2001). The Effect of <strong>Tax</strong>es on Corporate Financing Decisions: Evidencefrom a Panel of Italian Firms. International <strong>Tax</strong> and Public Finance, 8:353–376.Aujean, M. (2005). Entre Harmonisation, Coordination et Coopération Renforcée: La PolitiqueFiscale dans l’Union Elargie. Speech delivered at the Conference Per Una Costituzione FiscaleEuropea, 28–29 October.Baldwin, R. and Krugman, P. (2004). Agglomeration, Integration and <strong>Tax</strong> Harmonisation. EuropeanEconomic Review, 48:1–23.Bartelsman, E.J. and Beetsma, R.M.W.J. (2003). Why Pay More? Corporate <strong>Tax</strong> Avoidance ThroughTransfer Pricing in OECD Countries. Journal of Public Economics, 87:2225–2252.Bénassy-Quéré, A., Fontagné, L., and Lahrèche-Révil, A. (2005). How Does FDI React to Corporate<strong>Tax</strong>ation? International <strong>Tax</strong> and Public Finance, 12:583–603.Besley, T. and Case, A. (1995). Incumbent Behaviour: Vote Seeking, <strong>Tax</strong> Setting and YardstickCompetition. American Economic Review, 85(1):25–45.Besley, T., Griffith, R., and Klemm, A. (2001). Empirical Evidence on Fiscal Interdependence inOECD Countries. Mimeograph.Beltendorf, L., Gorter, J., and van der Horst, A. (2006). Who Benefits from <strong>Tax</strong> Competition in theEuropean Union? CPB Working Paper, June.Bjorvatn, K. and Schjelderup, G. (2002). <strong>Tax</strong> Competition and International Public Goods. International<strong>Tax</strong> and Public Finance, 9:111–120.Brennan, G. and Buchanan, J. (1980). The Power to <strong>Tax</strong>: Analytical Foundations of a Fiscal Constitution.Cambridge University Press.Brueckner, J.K. (2000). A Tiebout/<strong>Tax</strong> Competition Model. Journal of Public Economics, 77:285–306.Brueckner, J. K. (2003). Strategic Interactions among Governments: An Overview of EmpiricalStudies. International Regional Science Review, 26(2):175–188.Bucovetsky, S. (1991). Asymmetric <strong>Tax</strong> Competition. Journal of Urban Economics, 30:67–181.Bucovetsky, S. and Wilson, J.D. (1991). <strong>Tax</strong> Competition with Two <strong>Tax</strong> Instruments. RegionalScience and Urban Economics, 21:333–350.Buettner, T. (2002). Fiscal Federalism and Interstate Risk Sharing: Empirical Evidence from Germany.Economic Letters, 74(2):195–202.Buettner, T. and Wamser, G. (2006). The Impact of Non-profit <strong>Tax</strong>es on Foreign Direct Investment.Mimeograph, University of Munich. Paper presented at the European <strong>Tax</strong> Policy ForumConference, The Impact of Corporation <strong>Tax</strong>es Across Borders, London, April.Case, A., Rosen, H., and Hines, J. (1993). Budget Spillovers and Fiscal Policy Interdependence:Evidence from the States. Journal of Public Economics, 52(3):285–307.Cecchini, P., Catinat, M., and Jacquemin, A. (1988). The European Challenge 1992: The Benefits ofa Single Market. Wildwood House, Aldershot.Centre for European Policy Studies (CEPS) (2005). Achieving a Common Consolidated Corporate<strong>Tax</strong> Base in the EU. In: Report from the CEPS Task Force (Gammie, M., Giannini, S., Klemm, A.,Oestreicher, A., Parascandolo, P., and Spengel, C., eds). CEPS, Brussels.202

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!