scholarly journals Tax Competition and Fiscal Equalization Under Corporate Income Taxation

2016 ◽  
Author(s):  
Caterina Liesegang ◽  
Marco Runkel
Keyword(s):  
Tax Competition ◽  
Income Taxation ◽  
Fiscal Equalization ◽  
Corporate Income Taxation

scholarly journals The Taxing Task of Taxing Transnationals

2001 ◽  
Vol 39 (3) ◽  
pp. 800-838 ◽  
Author(s):  
Thomas A Gresik
Keyword(s):  
Tax Competition ◽  
Income Taxation ◽  
Tax Policies ◽  
Corporate Tax ◽  
Double Taxation ◽  
Corporate Income Taxation ◽  
Economic Information ◽  
Agency Issues ◽  
Institutional Features ◽  
Real Investment

Financial and real investment flexibility, tax competition, and superior economic information by transnationals both create a rationale for corporate income taxation and limit the effectiveness of such taxation. While these factors have led to a variety of transnational tax policies, such as deferral, double taxation, apportionment, and trade rules, very few of these institutional features have been integrated into tax competition and agency models. In this paper, I show how the integration of investment flexibility, tax competition, and agency issues is crucial to our understanding of corporate tax policies.

Corporate Income Taxation in Europe

2013 ◽  
Author(s):  
Michael Lang ◽  
Claus Staringer ◽  
Alfred Storck ◽  
Pasquale Pistone ◽  
Josef Schuch
Keyword(s):  
Income Taxation ◽  
Corporate Income Taxation
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