Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data

By Hannes Winner. 2005

197 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/48d406e9f1a439e3bddab12bdedafa83c306f9e9

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Michael Overesch
2. Johannes Rincke
3. Michael P. Devereux
4. Simon Loretz
5. Alexander Klemm
6. Eric Ohrn
7. Kimberly A. Clausing

In Economics and Econometrics

1. Michael Overesch
2. Johannes Rincke
3. Michael P. Devereux
4. Simon Loretz
5. Alexander Klemm
6. Eric Ohrn
7. Kimberly A. Clausing

In Political Science and International Relations

1. Michael Overesch
2. Michael P. Devereux
3. Johannes Rincke
4. Simon Loretz

Citations in the corpus

• What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks (2011, background): “…share of inward and outward FDI, a Feldstein-Horioka type measure14 relating the difference between savings and investment (in absolute value) to output (GDP), and 14See Winner (2005) for a detailed investigation using this measure of openness. the Chinn and Ito (2008) index of financial openness.”
• WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? (2013, methodology): “For example, Winner (2005) uses implicit tax rates on capital and labour, but finds evidence for the negative impact of increased capital mobility on capital taxation.”