Part 1 - AL-Tax
Part 1 - AL-Tax Part 1 - AL-Tax
Chapter 8Ruding Report (1992). Report of the Committee of Independent Experts on Company Taxation.Commission of the European Communities, March.Schjelderup, G. (2002). International Capital Mobility and the Taxation of Portfolio Investments.Swedish Economic Policy Review, 9(1):111–140.Slemrod, J. (2004). Are Corporate Tax Rates, or Countries, Converging? Journal of Public Economics,88(6):1169–1186.Sørensen, P.B. (2000). The Case for International Tax Co-ordination Reconsidered. EconomicPolicy, 31:431–461.Sørensen, P.B. (2001). Tax Coordination in the European Union: What are the Issues? SwedishEconomic Policy Review, 8(1):143–196.Sørensen, P.B. (2004a). Company Tax Reform in the European Union. International Tax and PublicFinance, 11(1):91–115.Sørensen, P.B. (2004b). International Tax Coordination: Regionalism Versus Globalism. Journal ofPublic Economics, 88(6):1187–1214.Stewart, K. and Webb, M. (2006). International Competition in Corporate Taxation: Evidence fromthe OECD Time Series. Economic Policy, 21(45):153–201.Swenson, D.L. (2001). Tax Reforms and Evidence of Transfer Pricing. National Tax Journal, 54(1):7–26.Tiebout, C. (1956). A Pure Theory of Local Expenditure. Journal of Political Economy, 64:416–424.Van der Horst, A., Beltendorf, L., and Rojas-Romagosa, H. (2006). Consolidation and FormulaApportionment in the European Union. CPB Working Paper, November.Weichenrieder, A. (1996). Fighting International Tax Avoidance: The Case of Germany. FiscalStudies, 17(1):37–58.Weichenrieder, A. (2005). (Why) Do We Need Corporate Taxation? CESifo Working Paper No. 1495.Weichenrieder, A. (2006). Profit Shifting Within the EU: Evidence from Germany. Mimeograph,University of Frankfurt. Paper presented at the European Tax Policy Forum Conference, TheImpact of Corporation Taxes Across Borders, London, April.Weiner, J. (2002a). Formulary Apportionment and the Future of Company Taxation in the EuropeanUnion. CESifo Forum, Spring 2002, pp. 10–20.Weiner, J. (2002b). Would Introducing Formula Apportionment in the European Union Be a DreamCome True or the EU’s Worst Nightmare? Ifo Studien, 48(4):519–532.Weiner, J. (2006). Company Tax Reform in The European Union (Guidance from the United Statesand Canada on Implementing Formulary Apportionment in the EU). Springer.Wildasin, D. (1988). Nash Equilibria in Models of Fiscal Competition. Journal of Public Economics,35(2):229–240.Wildasin, D. (1989). Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy.Journal of Urban Economics, 25:193–212.Wildasin, D. (2003). Fiscal Competition in Space and Time. Journal of Public Economics, 87:2571–2588.Wilson, J.D. (1986). A Theory of Interregional Tax Competition. Journal of Urban Economics,19:296–315.Wilson, J.D. (1987). Trade, Capital Mobility and Tax Competition. Journal of Political Economy,95:835–856.Wilson, J.D. (1991). Tax Competition with Interregional Differences in Factor Endowments. RegionalScience and Urban Economics, 21:423–452.207
International Taxation HandbookWilson, J.D. (1995). Mobile Labor, Multiple Tax Instruments, and Tax Competition. Journal ofUrban Economics, 38:333–356.Wilson, J.D. (1999). Theories of Tax Competition. National Tax Journal, 52(2):269–304.Wilson, J.D. and Wildasin, D. (2004). Capital Tax Competition: Bane or Boon. Journal of PublicEconomics, 88(6):1065–1091.Zodrow, G.R. (2003). Tax Competition and Tax Coordination in the European Union. InternationalTax and Public Finance, 10:651–671.Zodrow, G.R. and Mieszkowski, P. (1986). Pigou, Tiebout, Property Taxation, and the Underprovisionof Local Public Goods. Journal of Urban Economics, 19:356–370.208
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International <strong>Tax</strong>ation HandbookWilson, J.D. (1995). Mobile Labor, Multiple <strong>Tax</strong> Instruments, and <strong>Tax</strong> Competition. Journal ofUrban Economics, 38:333–356.Wilson, J.D. (1999). Theories of <strong>Tax</strong> Competition. National <strong>Tax</strong> Journal, 52(2):269–304.Wilson, J.D. and Wildasin, D. (2004). Capital <strong>Tax</strong> Competition: Bane or Boon. Journal of PublicEconomics, 88(6):1065–1091.Zodrow, G.R. (2003). <strong>Tax</strong> Competition and <strong>Tax</strong> Coordination in the European Union. International<strong>Tax</strong> and Public Finance, 10:651–671.Zodrow, G.R. and Mieszkowski, P. (1986). Pigou, Tiebout, Property <strong>Tax</strong>ation, and the Underprovisionof Local Public Goods. Journal of Urban Economics, 19:356–370.208