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Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon.
In: Working Papers.
RePEc:btx:wpaper:0821.

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  2. Trade Openness and Sustainable Government Size: Evidence from Central and Eastern European Countries. (2023). Yildiz, Fazli ; Sadi, Ersin Nail ; Inar, Brahim Turul ; Tekin, Ahmet.
    In: Sustainability.
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  9. How can culture affect taxation? A postmaterialism value approach. (2021). Baudasse, Thierry ; Ianc, Nicolae-Bogdan.
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  10. Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms. (2021). Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
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  11. Competition in Corporate and Personal Income Tax: Evidence from 67 Developed and Developing Countries. (2020). Lee, Young.
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    RePEc:kea:keappr:ker-20200101-36-1-04.

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  12. Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data. (2020). Fuest, Clemens ; Hugger, Felix ; Wildgruber, Susanne.
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  13. Corporate income taxes around the world: a survey on forward-looking tax measures and two applications. (2019). Wamser, Georg ; Thunecke, Georg U ; Steinmuller, Elias.
    In: International Tax and Public Finance.
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  14. The effect of foreign direct investment on tax revenue in developing countries. (2019). Camara, Abdramane.
    In: Working Papers.
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  15. International Experience in Taxation of Business Personal Property. (2019). Malinina, Tatiana A ; Korytin, Andrey V.
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  16. Greenfield versus merger and acquisition FDI: Same wine, different bottles?. (2018). Davies, Ronald ; Desbordes, Rodolphe ; Ray, Anna.
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  17. Anti profit-shifting rules and foreign direct investment. (2018). Wamser, Georg ; Büttner, Thiess ; Buettner, Thiess ; Overesch, Michael.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:3:d:10.1007_s10797-017-9457-0.

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  18. Tax Spillovers from US Corporate Income Tax Reform. (2018). Klemm, Alexander ; Matheson, Thornton ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/166.

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  19. Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications. (2018). Wamser, Georg ; Thunecke, Georg U ; Steinmuller, Elias.
    In: CESifo Working Paper Series.
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  20. The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis. (2017). Bräutigam, Rainer ; Stutzenberger, Kathrin ; Spengel, Christoph ; Brautigam, Rainer.
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  21. The effect of transfer pricing regulations on intra-industry trade. (2017). Strohmaier, Kristina ; Dekker, Vincent .
    In: Hohenheim Discussion Papers in Business, Economics and Social Sciences.
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  22. The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms. (2017). Ramos Forero, Jorge ; Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
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  23. Does Trade Liberalisation Trigger Tax Competition? Theory and Evidence from OECD Countries. (2017). Exbrayat, Nelly.
    In: The World Economy.
    RePEc:bla:worlde:v:40:y:2017:i:1:p:88-115.

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  24. The effect of corporate taxes on investment: Evidence from the Colombian firms. (2017). Ramos Forero, Jorge ; Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
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  25. Quality of Public Finance and Economic Growth in the Czech Republic. (2016). Szarowská, Irena ; Szarowska, Irena.
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    RePEc:opa:wpaper:0030.

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  26. Does trade liberalization trigger tax competition? Theory and evidence from OECD countries. (2016). Exbrayat, Nelly.
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  27. Does trade liberalization trigger tax competition? Theory and evidence from OECD countries. (2016). Exbrayat, Nelly.
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  28. Economic Integration, Corporate Tax Incidence and Fiscal Compensation. (2016). Geys, Benny ; Exbrayat, Nelly.
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    RePEc:bla:worlde:v:39:y:2016:i:11:p:1792-1811.

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    RePEc:vrs:notajo:v:2015:y:2015:i:1:p:1-16:n:1.

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  30. The Importance of Corporate Taxation for FDI Attractiveness of Southeast European Countries. (2015). Kersan-Skabic, Ines ; Kersan-kabia, Ines .
    In: Panoeconomicus.
    RePEc:voj:journl:v:62:y:2015:i:1:p:105-122.

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    In: Working Papers.
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    In: BeFinD Working Papers.
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  33. A Review of critical issues on tax design and tax administration in a global economy and developing countries.. (2015). Hindriks, Jean ; Godin, Matteo .
    In: BeFinD Working Papers.
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  34. Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union. (2015). Szarowska, Irena.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
    RePEc:mup:actaun:actaun_2015063062127.

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  35. Greenfield versus Merger \& Acquisition FDI: Same Wine, Different Bottles?. (2015). Desbordes, Rodolphe ; Davies, Ronald ; Ray, Anna .
    In: The Institute for International Integration Studies Discussion Paper Series.
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  36. Economic Integration, Corporate Tax Incidence and Fiscal Compensation. (2015). Geys, Benny ; Exbrayat, Nelly.
    In: Working Papers.
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  37. Greenfield versus Merger & Acquisition FDI: Same Wine, Different Bottles?. (2015). Davies, Ronald B ; Ray, Anna ; Desbordes, Rodolphe.
    In: Working Papers.
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  38. Greenfield versus Merger & Acquisition FDI: Same Wine, Different Bottles?. (2015). Desbordes, Rodolphe ; Davies, Ronald ; Ray, Anna .
    In: PSE - G-MOND WORKING PAPERS.
    RePEc:hal:gmonwp:halshs-01122659.

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  39. Greenfield versus Merger & Acquisition FDI: Same Wine, Different Bottles?. (2015). Ray, Anna ; Desbordes, Rodolphe ; Davies, Ronald B.
    In: Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers).
    RePEc:hal:cesptp:halshs-01122659.

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  40. Economic Integration, Corporate Tax Incidence and Fiscal Compensation. (2015). Geys, Benny ; Exbrayat, Nelly.
    In: Working Papers.
    RePEc:gat:wpaper:1534.

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    RePEc:fer:wpaper:62.

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  42. Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries. (2015). Bond, Stephen ; Xing, Jing.
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  43. A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries. (2015). Hindriks, Jean ; Godin, M.
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  44. Knocking on Tax Haven’s Door: multinational firms and transfer pricing. (2015). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald.
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  45. Tax Competition and Tax Coordination in the European Union: A Survey. (2014). Winner, Hannes ; Loretz, Simon ; Keuschnigg, Christian.
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  46. Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing. (2014). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald.
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  47. Tax Competition and Tax Coordination in the European Union: A Survey. (2014). Winner, Hannes ; Loretz, Simon ; Keuschnigg, Christian.
    In: Working Papers in Economics.
    RePEc:ris:sbgwpe:2014_004.

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  48. Trade integration and corporate income tax differentials. (2014). Geys, Benny ; Exbrayat, Nelly.
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    RePEc:kap:itaxpf:v:21:y:2014:i:2:p:298-323.

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  49. Knocking on Tax Havens Door: Multinational Firms and Transfer Pricing. (2014). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald.
    In: The Institute for International Integration Studies Discussion Paper Series.
    RePEc:iis:dispap:iiisdp464.

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  50. International Taxation and Cross-Border Banking. (2014). Wagner, Wolf ; Huizinga, Harry ; Voget, Johannes.
    In: American Economic Journal: Economic Policy.
    RePEc:aea:aejpol:v:6:y:2014:i:2:p:94-125.

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  51. Evidence for profit shifting with tax sensitive capital stocks. (2013). Loretz, Simon ; Mokkas, Socrates .
    In: Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
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  52. Can Automatic Tax Increases Pay for the Public Spending Effects of Population Ageing in New Zealand?. (2013). Gemmell, Norman ; Creedy, John.
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  53. Can Automatic Tax Increases Pay for the Public Spending Effects of Population Ageing in New Zealand?. (2013). Gemmell, Norman ; Creedy, John.
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  54. Corporate Income Taxation and the Corporate Tax Base in the Czech Republic. (2013). Vitek, Leos.
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  55. Effects of taxation by economic functions on economic growth in the European Union. (2013). Szarowská, Irena.
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  56. Shift in tax burden and its impact on economic growth in the European Union. (2013). Szarowská, Irena.
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  57. Shift in tax burden and its impact on economic growth in the European Union. (2013). Szarowska, Irena.
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    RePEc:mup:actaun:actaun_2013061041153.

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  58. Romanias development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romanias current ranking among the eastern European member states. (2012). Zinn, Benedikt ; Lazar, Sebastian ; Evers, Lisa ; Spengel, Christoph.
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  65. International Taxation and Cross-Border Banking. (2012). Wagner, Wolf ; Huizinga, Harry.
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  66. HOW DOES GLOBALIZATION AFFECT THE IMPLICIT TAX RATES ON LABOR INCOME, CAPITAL INCOME, AND CONSUMPTION IN THE EUROPEAN UNION?. (2012). Onaran, Ozlem ; Leibrecht, Markus ; Boesch, Valerie .
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  71. Trade Integration and Business Tax Differentials: Theory and Evidence from OECD Countries. (2011). Geys, Benny ; Exbrayat, Nelly.
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  22. Nicod~me, Gaëtan 2007, Corporate Tax Competition and Coordination in the European Union: What Do We Know? Where Do We Stand?, in International Taxation Handbook, C. Read and G.N. Gregoriou editors, Elsevier, London.
    Paper not yet in RePEc: Add citation now
  23. Oates, Wallace E. 1972 `Fiscal Federalism New York, Harcourt Brace Jovanovich.
    Paper not yet in RePEc: Add citation now
  24. Organisation for Economic Co-Operation and Development (OECD) , 2007a, Tax Revenue Statistics, Paris.
    Paper not yet in RePEc: Add citation now
  25. Organisation for Economic Co-Operation and Development (OECD) , 2007b, Taxing Wages, Paris.
    Paper not yet in RePEc: Add citation now
  26. Slemrod, J. 2004, Are corporate tax rates, or countries, converging, Journal of Public Economics, 88, pp. 1169-1186.

  27. Smith, Adam 1776, The Wealth of Nations J.N. Dent &~ Sons, Ltd. London, reprinted 1975.
    Paper not yet in RePEc: Add citation now
  28. Wilson, John D. 1986, A Theory of Interregional Tax Competition, Journal of Urban Economics 19, pp. 296-315.

  29. Wilson, John D. 1991, Tax Competition with Interregional Differences in Factor Endowments, Regional Science and Urban Economics 21, pp. 423-452.

  30. Wilson, John D. 1999, Theories of Tax Competition, National Tax Journal, 52 (2), pp. 269-304.

Cocites

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  1. Tax losses and ex-ante offshore transfer of intellectual property. (2023). Stimmelmayr, Michael ; Slemrod, Joel ; Sharma, Rishi.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:226:y:2023:i:c:s0047272723001494.

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  2. Clearing the bar: Improving tax compliance for small firms through target setting. (2021). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:130:y:2021:i:c:s0022199621000295.

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  3. Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property. (2021). Stimmelmayr, Michael ; Sharma, Rishi ; Slemrod, Joel.
    In: CESifo Working Paper Series.
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  4. Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting. (2020). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: NBER Working Papers.
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  5. Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting. (2020). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:15215.

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  6. Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data. (2020). Fuest, Clemens ; Hugger, Felix ; Wildgruber, Susanne.
    In: CESifo Working Paper Series.
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  7. Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?. (2018). Stimmelmayr, Michael ; Mardan, Mohammed.
    In: European Economic Review.
    RePEc:eee:eecrev:v:102:y:2018:i:c:p:188-210.

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  8. What Happened to CIT collection? Solving the Rates-Revenues Puzzle. (2018). Nicodème, Gaëtan ; Nicodeme, Gaetan ; Majewski, Ina ; Caiumi, Antonella.
    In: CEPR Discussion Papers.
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  9. What Happened to CIT Collection? Solving the Rates-Revenues Puzzle. (2018). Nicodème, Gaëtan ; Majewski, Ina ; Caiumi, Antonella.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7412.

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  10. Forecasting and Analysing Corporate Tax Revenues in Sweden Using Bayesian VAR Models*. (2017). Solberger, Martin ; Spnberg, Erik ; Shahnazarian, Hovick.
    In: Finnish Economic Papers.
    RePEc:fep:journl:v:28:y:2017:i:1:p:50-74.

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  11. Changes in corporate effective tax rates over the past 25 years. (2017). Dyreng, Scott D ; Thornock, Jacob R ; Maydew, Edward L ; Hanlon, Michelle.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:124:y:2017:i:3:p:441-463.

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  12. Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment. (2017). Stimmelmayr, Michael ; Mardan, Mohammed.
    In: CESifo Working Paper Series.
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  13. Classification of EU Countries in the Context of Corporate Income Tax. (2016). Andrejovska, Alena ; Hudakova, Monika.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
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  14. Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox-. (2015). Ohno, Taro ; Umezaki, Chie ; Sato, Eiichiro ; Hotei, Masaki .
    In: Public Policy Review.
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  15. .

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  16. Do Wages Rise when Corporate Taxes Fall? - Evidence from Germanys Tax Reform 2000. (2014). Schmidt, Christoph ; aus dem Moore, Nils ; aus dem Moore, Nils, ; Kasten, Tanja ; aus dem Moore, Nils, .
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  17. Financial leverage and corporate taxation: evidence from German corporate tax return data. (2014). Dwenger, Nadja ; Steiner, Viktor.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:21:y:2014:i:1:p:1-28.

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  18. Entrepreneurial innovations and taxation. (2014). Persson, Lars ; Norbäck, Pehr-Johan ; Haufler, Andreas ; Norback, Pehr-Johan.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:113:y:2014:i:c:p:13-31.

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  19. TAX COMPETITION IN A SIMPLE MODEL WITH HETEROGENEOUS FIRMS: HOW LARGER MARKETS REDUCE PROFIT TAXES. (2013). Stähler, Frank ; Haufler, Andreas ; Stahler, Frank.
    In: International Economic Review.
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  20. Cross-border loss offset can fuel tax competition. (2013). Mardan, Mohammed ; Haufler, Andreas.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:14362.

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  21. Cross-Border Loss Offset Can Fuel Tax Competition. (2013). Mardan, Mohammed ; Haufler, Andreas.
    In: CESifo Working Paper Series.
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  22. Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data. (2012). Dwenger, Nadja ; Steiner, Viktor.
    In: National Tax Journal.
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  23. Should tax policy favor high- or low-productivity firms?. (2012). Langenmayr, Dominika ; Haufler, Andreas ; Bauer, Christian.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:14277.

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  24. Entrepreneurial innovations and taxation. (2012). Persson, Lars ; Norbäck, Pehr-Johan ; Haufler, Andreas ; Norback, Pehr-Johan.
    In: CEPR Discussion Papers.
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  25. Should Tax Policy Favor High- or Low-Productivity Firms?. (2012). Langenmayr, Dominika ; Haufler, Andreas ; Bauer, Christian Josef .
    In: CESifo Working Paper Series.
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  26. Should tax policy favor high- or low-productivity firms?. (2012). Langenmayr, Dominika ; Haufler, Andreas ; Bauer, Christian.
    In: Working Papers.
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  27. Tax Losses and Firm Investment: Evidence from Tax Statistics. (2011). Walch, Florian ; Dwenger, Nadja .
    In: Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis.
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  28. Sharing the burden: Empirical evidence on corporate tax incidence. (2011). Dwenger, Nadja ; Steiner, Viktor ; Rattenhuber, Pia.
    In: Discussion Papers.
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  29. Understanding U.S. Corporate Tax Losses. (2011). Auerbach, Alan ; Altshuler, Rosanne ; Cooper, Michael ; Knittel, Matthew .
    In: Departmental Working Papers.
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  30. Sharing the burden: Empirical evidence on corporate tax incidence. (2011). Dwenger, Nadja ; Steiner, Viktor ; Rattenhuber, Pia.
    In: Working Papers.
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  31. Optimal tax policy when firms are internationally mobile. (2011). Fuest, Clemens ; Becker, Johannes.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:18:y:2011:i:5:p:580-604.

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  32. Money at the Docks of Tax Havens: A Guide. (2011). Hebous, Shafik.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3587.

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  33. Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax. (2010). Gemmell, Norman ; Creedy, John.
    In: FinanzArchiv: Public Finance Analysis.
    RePEc:mhr:finarc:urn:sici:0015-2218(201009)66:3_207:mrtpto_2.0.tx_2-4.

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  34. Internationalization and business tax revenue—evidence from Germany. (2010). Fuest, Clemens ; Becker, Johannes.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:17:y:2010:i:2:p:174-192.

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  35. Understanding U.S. Corporate Tax Losses. (2009). Auerbach, Alan J. ; Altshuler, Rosanne ; Cooper, Michael ; Knittel, Matthew .
    In: NBER Chapters.
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  36. Revenue Mobilization in Sub-Saharan Africa; Challenges from Globalization. (2009). Keen, Michael ; Mansour, Mario.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2009/157.

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  37. Optimal tax policy when firms are internationallly mobile. (2009). Fuest, Clemens ; Becker, Johannes.
    In: Working Papers.
    RePEc:btx:wpaper:0907.

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  38. Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data. (2008). Dwenger, Nadja ; Steiner, Viktor.
    In: arqus Discussion Papers in Quantitative Tax Research.
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  39. Understanding U.S. Corporate Tax Losses. (2008). Auerbach, Alan ; Altshuler, Rosanne ; Knittel, Matthew ; Cooper, Michael .
    In: NBER Working Papers.
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  40. Corporate tax policy and incorporation in the EU. (2008). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodème, Gaëtan ; Nicodeme, Gaetan.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:15:y:2008:i:4:p:478-498.

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  41. Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data. (2008). Dwenger, Nadja ; Steiner, Viktor.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp829.

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  42. Corporate tax policy and incorporation in the EU. (2008). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodème, Gaëtan.
    In: CPB Discussion Paper.
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  43. Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon.
    In: Working Papers.
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  44. What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika.
    In: Working Papers.
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  45. Corporate tax policy and incorporation in the EU.. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodème, Gaëtan.
    In: Taxation Papers.
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  46. Germanys Company Tax Reform Act of 2008. (2007). Homburg, Stefan.
    In: FinanzArchiv: Public Finance Analysis.
    RePEc:mhr:finarc:urn:sici:0015-2218(200712)63:4_591:gctrao_2.0.tx_2-9.

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  47. Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan. (). Orihara, Masanori .
    In: Discussion papers.
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