Globalization, Tax Competition and the Fiscal Crisis of the Welfare State

By R. Avi-Yonah. 2000

307 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/dbe8a5f30b177e18590b4bda4cf268c61f3d4665

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. M. Meinzer
2. Alex Cobham
3. P. Janský

In Economics and Econometrics

1. M. Meinzer
2. Alex Cobham
3. P. Janský

Citations in the corpus

• The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy (2015, background): “Eden and Kudrle (2005), for example, identify one group of havens based on type of taxation, following Palan (2002), and one based on activity, following Avi-Yonah (2000) and Kudrle and Eden (2003). Palan, Murphy, and Chavagneux (2010) create an ideal typology of tax havens refined by the niche stra”
• The New Political Role of Business in a Globalized World – A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2011, unknown): “This emerging competition of locations and jurisdictions may even lead to a “downward spiral” in social and environmental conditions of global governance (Avi-Yonah 2000; Roach 2005; Scherer and Smid 2000).”