Tax competition: a literature review

By Philipp Genschel, P. Schwarz. 2011

253 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/d30e67026837c487444496fa106e3a5304ee8528

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. N. V. D. Zwan
2. Fabrizio Gilardi

In Economics and Econometrics

1. Philip Mader
2. N. V. D. Zwan
3. D. Mertens
4. Fabrizio Gilardi
5. Martino Maggetti
6. Laurenz Ennser-Jedenastik

In Political Science and International Relations

1. Fabrizio Gilardi
2. Martino Maggetti
3. N. V. D. Zwan
4. D. Mertens
5. F. Wasserfallen

Citations in the corpus

• Problems (and solutions) in the measurement of policy diffusion mechanisms (2015, background): “Tax competition is the prototypical example (Basinger and Hallerberg 2004; Cao 2010; Genschel and Schwarz 2011), although competitive dynamics can also be found in many other areas of economic policy, such as capital account and exchange rate policies (Simmons and Elkins 2004), bilateral investment ”
• The Routledge International Handbook of Financialization (2020, background): “In the 20 key OECD countries, the average corporate tax rate fell from 44% in 1985 to 29% in 2009; in the East European transformation economies, the tax reductions after 1990 were even more marked (Genschel and Schwarz 2011: 356).”