Corporate income tax reforms and international tax competition

By Michael P. Devereux, Rachel Griffith, Alexander Klemm. 2002

795 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/64950df44e2a81c8ecabc1b9220d2aae9b4a4cea

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Citations in the corpus

FDI determination and corporate tax competition in a volatile world (2010, background): “[19], [20], Bretschger and Hettich [6], Markusen [32], Rodrik [42], Slemrod [43], Winner [45], Haufler et al.”
Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data (2005, background): “Apart from descriptive evidence indicating substantial tax rate differentials among EU and OECD countries (see Chennells and Griffith, 1997; Grubert, 2001; Devereux, Griffith and Klemm, 2002, on corporate taxes), the empirical literature has proceeded along two major lines.”
The Location of Domestic and Foreign Production Affiliates by French Multinational Firms (2010, methodology): “To this aim, we use Devereux et al. (2002) data that cover 18 OECD countries.”
Corporate tax effects on the quality and quantity of FDI (2012, background): “In specifications (5) to (8) we reestimate the causal effect of corporate taxation on a firm’s capital investment in a dynamic framework as specified in equation (5).”
Empirical evidence on the effects of tax incentives (2009, neutral): “23As an additional robustness check we reran the regressions of Table 4 using GDP-weighted tax variables as in Devereux et al. (2008). The results held up, except that for the CIT rate the interaction coefficients are smaller (between 0.”
In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment (2007, result): “A similar result is shown formally by Fuest and Hemmelgarn (2005) and Devereux et al. (2005).”
Does the Single Currency Affect Foreign Direct Investment (2011, background): “Continued Tax rate Statutory tax rates come from Devereux et al. (2002).”
On Spatial Public Finance Empirics (2005, background): “Moreover, a recent empirical literature has tested for international tax competition (Goodspeed, 2000, 2002; Altshuler and Goodspeed, 2002; Devereux, Lockwood and Redoano, 2002; Devereux, Griffith and Klemm, 2002; Redoano, 2003; Evers, de Mooij and Vollebergh, 2004), Tiebout-like competition for m”
Corporate tax policy and incorporation in the EU (2008, neutral): “the EU”
Tax incentives and the location of FDI: Evidence from a panel of German multinationals (2007, methodology): “Tax incentives are taken from Devereux, Griffith, and Klemm (2002) .”