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Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]

open access: yes
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries.
Clemens Fuest, Alfons Weichenrieder
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Capital Taxation [PDF]

open access: yes
This paper is an introductory chapter to a book that brings together 22 of my papers written between 1965 and 1981. The chapter provides a summary of each paper and a more general discussion of the role of taxation in influencing the process of capita1 ...
Martin Feldstein
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Corporate Taxation and the Impact of Governance, Political and Economic Factors [PDF]

open access: yes
In this paper we first use two international data sets to investigate how governance, political and economic factors influence corporate tax rates.
Marcel Gérard, Fernando M.M. Ruiz
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