This document has not been cited yet.

1. Abbas S. M. A., , & Klemm A., (2013). A partial race to the bottom: Corporate tax developments in emerging and developing economies. International Tax and Public Finance, 20(4), 596–617. 10.1007/s10797-013-9286-8.

2. Abramovsky L., , Klemm A., , & Phillips D., (2014). Corporate tax in developing countries: Current trends and design issues. Fiscal Studies, 35(4), 559–588. 10.1111/j.1475-5890.2014.12042.x.

3. Almaqtari F. A., , Hashid A., , Farhan N. H. S., , Tabash M. I., , & Al-ahdal W. M., (2020). An empirical examination of the impact of country-level corporate governance on profitability of Indian banks. International Journal of Finance & Economics, 1(21). 10.1002/ijfe.2250.
   Paper not yet in RePEc: Add citation now
   
4. Anand L., , Thenmozhi M., , Varaiya N., , & Bhadhuri S., (2018). Impact of macroeconomic factors on cash holdings? A dynamic panel model. Journal of Emerging Market Finance, 17(Suppl 1), S27–S53.
   Paper not yet in RePEc: Add citation now
   
5. Asian Corporate Governance Association. (2013). Asian Corporate Governance Association. Market Rankings, 220.
   Paper not yet in RePEc: Add citation now
   

6. Atwood T. J., , & Lewellen C., (2019). The complementarity between tax avoidance and manager diversion: Evidence from tax haven firms: Tax avoidance and manager diversion. Contemporary Accounting Research, 36(1), 259–294. 10.1111/1911-3846.12421.

7. Badertscher B. A., , Katz S. P., , Rego S. O., , & Wilson R. J., (2019). Conforming tax avoidance and capital market pressure. Accounting Review, 94(6), 1–30. 10.2308/accr-52359.
   Paper not yet in RePEc: Add citation now
   

8. Baker S. R., , Bloom N., , & Davis S. J., (2016). Measuring economic policy uncertainty. Quarterly Journal of Economics, 131(4), 1593–1636. 10.1093/qje/qjw024.

9. Baldwin R. E., , & Krugman P., (2004). Agglomeration, integration and tax harmonisation. European Economic Review, 48(1), 1–23. 10.1016/S0014-2921(02)00318-5.

10. Bethencourt C., , & Kunze L., (2019). Tax evasion, social norms, and economic growth. Journal of Public Economic Theory, 21(2), 332–346. 10.1111/jpet.12346.

11. Chen X., , Lu M., , & Shan Y., (2020). Changes in corporate effective tax rates during three decades in Japan. Pacific-Basin Finance Journal, 62(C). https://ideas.repec.org/a/eee/pacfin/v62y2020ics0927538x19306997.html.
    Paper not yet in RePEc: Add citation now
    
12. Desai M. A., (2003). The divergence between book income and tax income. Tax Policy and the Economy, 17, 169–206. 10.1086/tpe.17.20140508.
    Paper not yet in RePEc: Add citation now
    

13. Drake K. D., , Hamilton R., , & Lusch S. J., (2020). Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations. Journal of Accounting and Economics, 70(1), 101317. 10.1016/j.jacceco.2020.101317.

14. Dworin L., (1987). Impact of the Corporate Alternative Minimum Tax. National Tax Journal, 40(3), 10.
    Paper not yet in RePEc: Add citation now
    

15. Dyreng S. D., , Hanlon M., , Maydew E. L., , & Thornock J. R., (2017). Changes in corporate effective tax rates over the past 25 years. Journal of Financial Economics, 124(3), 441–463. 10.1016/j.jfineco.2017.04.001.

16. Edwards A., , Kubata A. D., , & Shevlin T., (2020). The decreasing trend in U.S. cash effective tax rates: The role of growth in pre-tax income. Accounting Review, TAR-2019-0252. 10.2308/TAR-2019-0252.
    Paper not yet in RePEc: Add citation now
    
17. Erickson M. M., , Heitzman S. M., , & Zhang X. F., (2013). Tax-motivated loss shifting. Accounting Review, 88(5), 1657–1682.
    Paper not yet in RePEc: Add citation now
    
18. Goh B. W., , Lee J., , Lim C. Y., , & Shevlin T., (2016). The effect of corporate tax avoidance on the cost of equity. The Accounting Review, 91(6), 1647–1670.
    Paper not yet in RePEc: Add citation now
    

19. Hines J., , & Rice E. M., (1994). Fiscal paradise: Foreign tax havens and American business. Quarterly Journal of Economics, 109(1), 149–182.

20. Kaufmann D., , Kraay A., , & Mastruzzi M., (2010). The worldwide governance indicators: Methodology and analytical issues. World Bank. 10.1596/1813-9450-5430.

21. Kerr J. N., (2019). Transparency, information shocks, and tax avoidance. Contemporary Accounting Research, 36(2), 1146–1183.

22. Kumar J., (2006). Corporate governance and dividends payout in India. Journal of Emerging Market Finance, 5(1), 15–58.
    Paper not yet in RePEc: Add citation now
    

23. Mansi S., , Qi J., , & Shi H., (2020). Advertising and tax avoidance. Review of Quantitative Finance and Accounting, 54(2), 479–516. 10.1007/s11156-019-00796-6.

24. Mills L. F., , & Newberry K. J., (2001). The influence of tax and nontax costs on book-tax reporting differences: Public and private firms. Journal of the American Taxation Association, 23(1), 1–19. 10.2308/jata.2001.23.1.1.
    Paper not yet in RePEc: Add citation now
    
25. Penno M., , & Simon D. T., (1986). Accounting choices: Public versus private firms. Journal of Business Finance & Accounting, 13(4), 561–569. 10.1111/j.1468-5957.1986.tb00518.x.
    Paper not yet in RePEc: Add citation now
    
26. Pierk J., (2016). Are private firms really more tax aggressive than public firms? SSRN Scholarly Paper ID 2758756. Social Science Research Network. 10.2139/ssrn.2758756.
    Paper not yet in RePEc: Add citation now
    

27. Richardson G., , & Lanis R., (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689–704. 10.1016/j.jaccpubpol.2007.10.003.

28. Seida J. A., , & Wempe W. F., (2004). Effective tax rate changes and earnings stripping following corporate inversion. National Tax Journal, 57(4), 34.

29. Shen H., , Hou F., , Peng M., , Xiong H., , & Zuo H., (2021). Economic policy uncertainty and corporate tax avoidance: Evidence from China. Pacific-Basin Finance Journal, 65, 101500. 10.1016/j.pacfin.2021.101500.

30. Stickney C. P., , & McGee V. E., (1982). Effective corporate tax rates: The effect of size, capital intensity, leverage and other factors. Journal of Accounting and Public Policy, 1, 125–152. https://www.scirp.org/(S(czeh2tfqyw2orz553k1w0r45))/reference/ReferencesPapers.aspx?ReferenceID=1607425.
    Paper not yet in RePEc: Add citation now
    

31. Suzuki M., (2014). Corporate effective tax rates in Asian countries. Japan and the World Economy, 29, 1–17. 10.1016/j.japwor.2013.11.001.

32. Thomsen M., , & Watrin C., (2018). Tax avoidance over time: A comparison of European and U.S. firms. Journal of International Accounting, Auditing and Taxation, 33, 40–63. 10.1016/j.intaccaudtax.2018.11.002.

33. Wang F., , Xu S., , Sun J., , & Cullinan C. P., (2020). Corporate Tax Avoidance: A Literature Review and Research Agenda. Journal of Economic Surveys, 34(4), 19.

34. Watts R. L., , & Zimmerman J. L., (2006). Positive accounting theory. SSRN Scholarly Paper ID 928677. Social Science Research Network. https://papers.ssrn.com/abstract=928677.
    Paper not yet in RePEc: Add citation now
    

1. Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms. (2021). Ramos-Forero, Jorge ; Melo Becerra, Ligia ; Melo-Becerra, Ligia Alba ; Mahecha, Javier Avila.
   In: Hacienda Pública Española / Review of Public Economics.
   RePEc:hpe:journl:y:2021:v:237:i:2:p:3-31.

   Full description at Econpapers || Download paper

2. Tax Rates and Tax Revenues in the Context of Tax Competitiveness. (2021). Helcmanovska, Martina ; Andrejovska, Alena.
   In: JRFM.
   RePEc:gam:jjrfmx:v:14:y:2021:i:7:p:284-:d:579533.

   Full description at Econpapers || Download paper

3. Promoting private investment to create jobs: A review of the evidence. (2020). Lay, Jann ; Tafese, Tevin.
   In: PEGNet Policy Studies.
   RePEc:zbw:pegnps:022020.

   Full description at Econpapers || Download paper

4. Corporate tax revenue and foreign direct investment: Potential trade-offs and how to address them. (2020). Laudage, Sabine.
   In: IDOS Discussion Papers.
   RePEc:zbw:diedps:172020.

   Full description at Econpapers || Download paper

5. Depreciation allowances in South Africa. (2020). Calitz, Estian ; Steyn, Wynnona ; Muwanga-Zake, Eva ; Sithole, Alexius.
   In: WIDER Working Paper Series.
   RePEc:unu:wpaper:wp-2020-49.

   Full description at Econpapers || Download paper

6. Is Race to the bottom is modeled as Prisoners dilemma?. (2020). Sokolovskyi, Dmytro.
   In: MPRA Paper.
   RePEc:pra:mprapa:99404.

   Full description at Econpapers || Download paper

7. Revenue Implications of Destination-Based Cash-Flow Taxation. (2020). Klemm, Alexander ; Hebous, Shafik ; Stausholm, Saila.
   In: IMF Economic Review.
   RePEc:pal:imfecr:v:68:y:2020:i:4:d:10.1057_s41308-020-00122-4.

   Full description at Econpapers || Download paper

8. Is international tax competition only about taxes? A market-based perspective. (2020). Wooton, Ian ; Desbordes, Rodolphe ; Azemar, Celine.
   In: Journal of Comparative Economics.
   RePEc:eee:jcecon:v:48:y:2020:i:4:p:891-912.

   Full description at Econpapers || Download paper

9. Tax competition between developed, emerging, and developing countries – Same same but different?. (2020). Stimmelmayr, Michael ; Mardan, Mohammed.
   In: Journal of Development Economics.
   RePEc:eee:deveco:v:146:y:2020:i:c:s0304387820300663.

   Full description at Econpapers || Download paper

10. The impact of effective corporate tax rates on investment. (2020). Goda, Thomas ; Ballesteros, Sebastian.
    In: Documentos de Trabajo de Valor Público.
    RePEc:col:000122:018212.

    Full description at Econpapers || Download paper

11. The Tax Paradox and Weak Tax Neutrality. (2019). Lopez, Ramon ; Gutiérrez C., Pablo ; Figueroa, Eugenio ; Gutierrez, Pablo.
    In: Working Papers.
    RePEc:udc:wpaper:wp481.

    Full description at Econpapers || Download paper

12. Transfer pricing and corporate social responsibility: arguments, views and agenda. (2019). Asongu, Simplice ; Uduji, Joseph I ; Okolo-Obasi, Elda N.
    In: Mineral Economics.
    RePEc:spr:minecn:v:32:y:2019:i:3:d:10.1007_s13563-019-00195-2.

    Full description at Econpapers || Download paper

13. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Uduji, Joseph ; Okolo-Obasi, Elda.
    In: MPRA Paper.
    RePEc:pra:mprapa:101097.

    Full description at Econpapers || Download paper

14. Corporate income taxes, corporate debt, and household debt. (2019). Lee, Young ; Park, Jinbaek.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:26:y:2019:i:3:d:10.1007_s10797-018-9513-4.

    Full description at Econpapers || Download paper

15. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Uduji, Joseph I ; Okolo-Obasi, Elda N.
    In: Working Papers.
    RePEc:exs:wpaper:19/029.

    Full description at Econpapers || Download paper

16. Club convergence in the corporate income tax: The case of European effective rates. (2019). Delgado, Francisco ; Presno, Maria J ; Fernandez-Rodriguez, Elena ; Martinez-Arias, Antonio.
    In: Physica A: Statistical Mechanics and its Applications.
    RePEc:eee:phsmap:v:523:y:2019:i:c:p:942-953.

    Full description at Econpapers || Download paper

17. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Uduji, Joseph I ; Okolo-Obasi, Elda N.
    In: Working Papers of the African Governance and Development Institute..
    RePEc:agd:wpaper:19/029.

    Full description at Econpapers || Download paper

18. Working Paper 310 - Tax Policy, Foreign Direct Investment and Spillover Effects. (2019). KERE, Eric ; Boly, Amadou ; Coulibaly, Seydou ; Nazindigouba, Eric Kere ; Amadou, Boly.
    In: Working Paper Series.
    RePEc:adb:adbwps:2436.

    Full description at Econpapers || Download paper

19. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Uduji, Joseph I ; Okolo-Obasi, Elda N.
    In: CEREDEC Working Papers.
    RePEc:aby:wpaper:19/029.

    Full description at Econpapers || Download paper

20. Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda. (2019). Asongu, Simplice ; Uduji, Joseph I ; Okolo-Obasi, Elda N.
    In: Research Africa Network Working Papers.
    RePEc:abh:wpaper:19/029.

    Full description at Econpapers || Download paper

21. Establishing the baseline: estimating the fiscal contribution of multinational enterprises. (2018). Rigo, Davide ; Bolwijn, Richard ; Casella, Bruno.
    In: UNCTAD Transnational Corporations Journal.
    RePEc:unc:tncjou:23.

    Full description at Econpapers || Download paper

22. Establishing the baseline: estimating the fiscal contribution of multinational enterprises. (2018). Rigo, Davide ; CASELLA, BRUNO ; Bolwijn, Richard.
    In: MPRA Paper.
    RePEc:pra:mprapa:95190.

    Full description at Econpapers || Download paper

23. Tax Revenues in the Context of Economic Determinants. (2018). Pulikova, Veronika ; Andrejovska, Alena.
    In: Montenegrin Journal of Economics.
    RePEc:mje:mjejnl:v:14:y:2018:i:1:p:133-141.

    Full description at Econpapers || Download paper

24. Impact of Policies and Macroeconomic Variables on Tax Revenue and Effective Tax Rate of Infrastructure, Utility, and Transportation Sector Companies Listed in Indonesia Stock Exchange. (2018). Ahmad, Tubagus Nur ; Harahap, Mursal ; Sinaga, Bonar M ; Manurung, Adler H.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2018-03-12.

    Full description at Econpapers || Download paper

25. Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?. (2018). Stimmelmayr, Michael ; Mardan, Mohammed.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7090.

    Full description at Econpapers || Download paper

26. Offshoring in the European Union: a Study of the Evolution of the Tax Burden. (2017). Climent-Serrano, Salvador ; Labatut-Serer, Gregorio ; Bustos-Contell, Elisabeth.
    In: Contemporary Economics.
    RePEc:wyz:journl:id:503.

    Full description at Econpapers || Download paper

27. Global distribution of revenue loss from tax avoidance: Re-estimation and country results. (2017). Cobham, Alex.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2017-55.

    Full description at Econpapers || Download paper

28. Global distribution of revenue loss from tax avoidance: Re-estimation and country results. (2017). Janský, Petr ; Cobham, Alex.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2017-55.

    Full description at Econpapers || Download paper

29. Resource Dependence and Inequality in Africa: Impacts, consequences and potential solutions. (2017). Bureau, Undp Regional.
    In: UNDP Africa Policy Notes.
    RePEc:rac:wpaper:2017-07.

    Full description at Econpapers || Download paper

30. Global distribution of revenue loss from tax avoidance - Re-estimation and country results. (2017). Janský, Petr ; Cobham, Alex.
    In: Working Papers.
    RePEc:idq:ictduk:13662.

    Full description at Econpapers || Download paper

31. The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms. (2017). Ramos-Forero, Jorge ; Melo Becerra, Ligia ; Melo-Becerra, Ligia Alba ; Mahecha, Javier Avila.
    In: IHEID Working Papers.
    RePEc:gii:giihei:heidwp10-2017.

    Full description at Econpapers || Download paper

32. Tax Incentives and Job Creation in the Tourism Sector of Brazil’s SUDENE Area. (2017). Garsous, Grégoire ; Colombo, Andrea ; Velasco, Mercedes ; Corderi, David.
    In: World Development.
    RePEc:eee:wdevel:v:96:y:2017:i:c:p:87-101.

    Full description at Econpapers || Download paper

33. The effect of corporate taxes on investment: Evidence from the Colombian firms. (2017). Ramos-Forero, Jorge ; Melo Becerra, Ligia ; Melo-Becerra, Ligia Alba ; Mahecha, Javier Avila.
    In: Borradores de Economia.
    RePEc:bdr:borrec:1001.

    Full description at Econpapers || Download paper

34. Income Inequality Trends in sub-Saharan Africa: Divergence, determinants and consequences: Resource Dependence and Inequality in Africa: Impacts, consequences and potential solutions. (2017). Stanwix, Benjamin ; Naidoo, Karmen ; Bhorat, Haroon ; Chelwa, Grieve.
    In: UNDP Africa Reports.
    RePEc:ags:undpar:267645.

    Full description at Econpapers || Download paper

35. Tax Incentives and Job Creation in the Tourism Industry of Brazil. (2016). Garsous, Grégoire ; Colombo, Andrea ; Velasco, Mercedes ; Corderi, David.
    In: Working Papers ECARES.
    RePEc:eca:wpaper:2013/227978.

    Full description at Econpapers || Download paper

36. Who Competes with Whom? The Structure of International Tax Competition. (2015). Reiter, Franz.
    In: VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
    RePEc:zbw:vfsc15:113189.

    Full description at Econpapers || Download paper

37. Illicit Financial Flows: concepts and first macro estimates for Belgium and its 18 preferred partner countries.. (2015). Pacolet, Jozef.
    In: BeFinD Working Papers.
    RePEc:nam:befdwp:0110.

    Full description at Econpapers || Download paper

38. Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján. (2015). Lorincz, Laszlo ; Elek, Péter ; Lrincz, Laszlo.
    In: Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).
    RePEc:ksa:szemle:1527.

    Full description at Econpapers || Download paper

39. Base Erosion, Profit Shifting and Developing Countries. (2015). de Mooij, Ruud ; Keen, Michael ; Crivelli, Ernesto.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2015/118.

    Full description at Econpapers || Download paper

40. The Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2015_019.

    Full description at Econpapers || Download paper

41. Corporate tax in Europe: Towards convergence?. (2015). Regis, Paulo ; Cuestas, Juan ; Chen, Yang.
    In: Economics Letters.
    RePEc:eee:ecolet:v:134:y:2015:i:c:p:9-12.

    Full description at Econpapers || Download paper

42. The Dilemma of International Capital Tax Competition in the Presence of Public Capital and Endogenous Growth. (2015). Stauvermann, Peter ; Kumar, Ronald.
    In: Annals of Economics and Finance.
    RePEc:cuf:journl:y:2015:v:16:i:2:stauvermann.

    Full description at Econpapers || Download paper

43. The Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5314.

    Full description at Econpapers || Download paper

44. The dilemma of international capital tax competition in the presence of public capital and endogenous growth. (2014). Stauvermann, Peter ; Kumar, Ronald.
    In: MPRA Paper.
    RePEc:pra:mprapa:59457.

    Full description at Econpapers || Download paper

45. Tax Evasion, Tax Policies and the Role Played by Financial Markets.. (2014). Mitra, Shalini.
    In: MPRA Paper.
    RePEc:pra:mprapa:58977.

    Full description at Econpapers || Download paper

46. Tax reforms and the capital structure of banks. (2014). Hemmelgarn, Thomas ; Teichmann, Daniel.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:21:y:2014:i:4:p:645-693.

    Full description at Econpapers || Download paper

47. Republic of Congo: Selected Issues. (2014). International Monetary Fund, .
    In: IMF Staff Country Reports.
    RePEc:imf:imfscr:2014/273.

    Full description at Econpapers || Download paper

48. Corporate effective tax rates in Asian countries. (2014). Suzuki, Masaaki.
    In: Japan and the World Economy.
    RePEc:eee:japwor:v:29:y:2014:i:c:p:1-17.

    Full description at Econpapers || Download paper

49. Are the tendencies of the race to the bottom real in the European Union?. (2013). Dvoakova, Veronika.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
    RePEc:mup:actaun:actaun_2013061040893.

    Full description at Econpapers || Download paper

50. .

    Full description at Econpapers || Download paper

Report date: 2025-09-21 16:26:27 || Missing content? Let us know