Add to ORKGDespite enormous growth in international capital °ows, capital-output ratios continue to exhibit substantial heterogeneity across countries. We explore the possibility that taxes, particularly corporate taxes, are a signi¯cant source of this heterogeneity. The evidence is mixed. Tax rates computed from tax revenue are inversely correlated with capital-output ratios, as we might expect. However, effective tax rates constructed from official tax rates show little relation to capital -- or to revenue-based tax measures. The stark difference between these two tax measures remains an open issue
The optimal taxation of foreign and domestic investors' incomes is examined with a simple overlappin...
An important puzzle in corporate taxation is that effective tax rates have fallen significantly whil...
This paper analyzes the tax competition and tax exporting effect of financial integration. On the on...
Despite enormous growth in international capital °ows, capital-output ratios continue to exhibit sub...
Despite enormous growth in international capital flows, capital-output ratios continue to exhibit su...
We consider tax competition in a world with tax bases exhibiting different degrees of mobility, mode...
This paper explicitly addresses the issue of international capital mobility and convergence of effec...
Countries around the world continue to tax corporate income at significant rates despite downward pr...
How has globalization affected the relative taxation of labor and capital, and why? To address this ...
A large strand of literature is now dealing with whether increased economic integration is potential...
The integration of world capital markets carries important implications for the design and impact of...
Globalization carries profound implications for tax systems, yet most tax systems, including that of...
In a world economy there are two types of distortions which can be caused by capital income taxation...
Understanding the incidence of taxes is crucial for designing tax policy. The burden of taxes does n...
This paper deals with the allocational effects and implications for efficiency of a tax system in wh...
The optimal taxation of foreign and domestic investors' incomes is examined with a simple overlappin...
An important puzzle in corporate taxation is that effective tax rates have fallen significantly whil...
This paper analyzes the tax competition and tax exporting effect of financial integration. On the on...
Despite enormous growth in international capital °ows, capital-output ratios continue to exhibit sub...
Despite enormous growth in international capital flows, capital-output ratios continue to exhibit su...
We consider tax competition in a world with tax bases exhibiting different degrees of mobility, mode...
This paper explicitly addresses the issue of international capital mobility and convergence of effec...
Countries around the world continue to tax corporate income at significant rates despite downward pr...
How has globalization affected the relative taxation of labor and capital, and why? To address this ...
A large strand of literature is now dealing with whether increased economic integration is potential...
The integration of world capital markets carries important implications for the design and impact of...
Globalization carries profound implications for tax systems, yet most tax systems, including that of...
In a world economy there are two types of distortions which can be caused by capital income taxation...
Understanding the incidence of taxes is crucial for designing tax policy. The burden of taxes does n...
This paper deals with the allocational effects and implications for efficiency of a tax system in wh...
The optimal taxation of foreign and domestic investors' incomes is examined with a simple overlappin...
An important puzzle in corporate taxation is that effective tax rates have fallen significantly whil...
This paper analyzes the tax competition and tax exporting effect of financial integration. On the on...