Are corporate tax rates, or countries, converging?

By Joel B. Slemrod. 2004

339 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/a69cec554b137c4207a56174135d021bf3ddc15f

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Citations in the corpus

What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks (2011, background): “As a consequence, the corporate income tax may serve as a backstop for the personal income tax level within the tax system of a country (Slemrod, 2004), and we account for this by including the top personal income tax rate (PITR) among our controls.”
Why is there no race to the bottom in capital taxation (2009, background): “Governments thus compensate capital owners for the higher-tax rates (Devereux, Griffith, and Klemm 2002; Devereux, Lockwood, and Redoano 2008; Slemrod 2004).”
Tax and Public Input Competition (2007, neutral): “Additionally, Slemrod (2004) shows the statutory tax rate to have a nonsignificant influence on public expenditures.”
WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? (2013, background): “…et al. (1994) rates. a stronger negative relationship with forward-looking than with backward-looking measures (and no significant relationship for micro-based backward-looking measures).13 Slemrod (2004) finds that openness puts downward pressure on statutory rates, but not on tax revenues.”
Corporate tax revenues in OECD countries (2007, background): “Slemrod (2004) Springer”
FDI determination and corporate tax competition in a volatile world (2010, neutral): “There is some evidence, though, that the statutory corporate tax rate is not signicantly correlated with the scal needs of the government (Slemrod [48]).”
Tax Policy in an Era of Internationalization: Explaining the Spread of Neoliberalism (2006, background): “…by the GINI index! are made on the basis of 1980–2000 data from the twelve principal nations of the Luxembourg Income Study+ Mahler and Jesuit 2004+ 24+ Slemrod 2004, 1172+ 25+ See fn+ 14 above on assumptions on general policy priorities+ 856 International Organization First, domestic…”
Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime (2006, background): “In particular, this is so for the corporate tax as well, contrary to results in Slemrod (2004). aOnly the coefficients on TOTAL REVENUE/GDP are reported here, from the full equation for each revenue source relative to GDP. bOnly the coefficients on TOTAL REVENUE/GDP are reported here, from the full…”
In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment (2007, background): “In a recent contribution, Slemrod and Wilson (2006) also study the effects of income shifting to tax havens in a model of tax competition.”
Is there convergence in convergence research? an overview of empirical studies on policy convergence (2005, background): “…in studies on tax revenue and governmental expenditure (Alber and Standing 2000; Bernauer and Achini 2000; Bouget 2003; Gornick and Meyers 2001; Sanz and Velázquez 2003; Wolf 2002) or on tax rates (Ganghof 2004; Slemrod 2004; Wunder 1999) as well as in trade policy (Martin and Schneider 2004).”
Do Tax Havens Flourish? (2005, background): “While it is notoriously difficult to compare government financial statistics across countries, it is nonetheless noteworthy that Slemrod (2004) finds that the ratio of government expenditures (as measured by the IMF) to GDP has no effect in cross-country regressions explaining statutory corporate…”
Economic Policies and FDI Inflows to Emerging Market Economies (2011, background): “Slemond (2004) also find suggestive evidence that international competitive pressures have been associated with convergence in corporate tax rates.”
Capital tax competition: bane or boon (2004, background): “Slemrod (2001) finds a positive and significant relation between the extent of electrification in a country and its statutory corporate tax rate, suggesting some use of the tax system to marginal-cost price.”
Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data (2005, background): “1. Empirically, this translates into a reduced form regression, which explicitly allows to identify the existence of tax competition (see also Slemrod, 2004 ).”