Academic literature on the topic 'International Tax'

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Journal articles on the topic "International Tax"

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Kemme, David M., Bhavik Parikh, and Tanja Steigner. "Tax Morale and International Tax Evasion." Journal of World Business 55, no. 3 (April 2020): 101052. http://dx.doi.org/10.1016/j.jwb.2019.101052.

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Rosembuj, Tulio. "International Tax Arbitrage." Intertax 39, Issue 4 (April 1, 2011): 158–68. http://dx.doi.org/10.54648/taxi2011019.

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The end of this decade leaves us with a scenario bare of any justification. There was not only the pursuit of certain logic for immediate profits but also the global aim to turn taxes (both local and international) into profits. Arbitrage was aimed to take advantage of differences in prices, and tax arbitrage went a step further aiming to turn the tax advantage into price. The aim was not solely to minimize the tax impact but also to add financial profits to the tax profit, which then became a source of income. The general principle against tax evasion establishes the restriction of any abusive practice in tax arbitrage. The double taxation principle needs the correlation of taxation, at least, in one place. One of the means used to avoid it was the use of financial hybrids and other hybrid forms. The Bank for International Settlements, Basel I, and the increasing role of credit rating agencies contributed substantially to the massive development of financial and tax arbitrage, both at local and international levels. We are in a position to know what triggered the financial markets crisis, but surprisingly enough, neither the financial law nor tax law has yet reacted. Scholars, regulations, and precedents provide sufficient basis for such a reaction!
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Strobel, Caroline D. "International Tax Issues." Journal of Corporate Accounting & Finance 26, no. 1 (October 21, 2014): 73–75. http://dx.doi.org/10.1002/jcaf.22009.

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Gravelle, Jane G. "Tax Havens: International Tax Avoidance and Evasion." National Tax Journal 62, no. 4 (December 2009): 727–53. http://dx.doi.org/10.17310/ntj.2009.4.07.

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Andrianova, Natalia. "Low-Tax Jurisdictions in International Tax Planning." Russian Law Journal 9, no. 3 (September 29, 2021): 137–62. http://dx.doi.org/10.17589/2309-8678-2021-9-3-137-162.

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Until recently low-tax jurisdictions have played an important role in the formulation of tax planning schemes by multinational enterprises. However with the onset of global trends towards deoffshorization, existing methods of tax optimization have seen significant changes. As there is currently no one single approach when creating the definition of, or defining a “low-tax jurisdiction”, in this article the definition and the main features of lowtax jurisdictions are proposed and the main stages in the formation and development of low-tax jurisdictions are detailed. On the basis of research carried out on the national legislation of low-tax jurisdictions, the main company types which meet the special legal formulae that can be incorporated into low-tax jurisdictions have been analyzed. In order to highlight similar characteristics and to simplify the analysis of the national legislation of low-tax jurisdictions so that general recommendations covering the nature of measures which can be used to counter illegal tax avoidance, tax evasion, money laundering and other illegal financial machinations, different classifications of low-tax jurisdictions have been analyzed. The unfair and perhaps even illegal use of low-tax jurisdictions often leads to violations of core tax principles which may have an impact on the overall size of budget revenues available to high-tax countries. Therefore, deoffshorization measures are being proposed at the international level. Currently the main global trend has been to increase the transparency of tax information and of financial transactions which are carried out by international exchanges. This is supported by the strengthening and expansion of cooperation between tax authorities which serves to counter the abuse of provisions in international tax treaties on the avoidance of double taxation.
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Clausing, Kimberly A. "International Tax Avoidance U.S. International Trade." National Tax Journal 59, no. 2 (June 2006): 269–87. http://dx.doi.org/10.17310/ntj.2006.2.05.

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Lee, Yeji, and Kiho Choi. "Tax Avoidance and Firm Value: International Evidence." Korean Accounting Review 47, no. 3 (June 30, 2022): 33–74. http://dx.doi.org/10.24056/kar.2022.06.002.

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Desai, Mihir A., and James R. Hines. "Evaluating International Tax Reform." National Tax Journal 56, no. 3 (September 2003): 463–85. http://dx.doi.org/10.17310/ntj.2003.3.03.

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Oliver, J. David B. "Resolving International Tax Disputes." Intertax 31, Issue 10 (October 1, 2003): 313. http://dx.doi.org/10.54648/taxi2003062.

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Stojanovic, Snezana. "International tax treaties override." Zbornik Matice srpske za drustvene nauke, no. 162 (2017): 347–63. http://dx.doi.org/10.2298/zmsdn1762347s.

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International order is based on the consent of states and the principle pacta sunt servanda, thus making the treaty override a serious problem. When one party unilaterally overrules treaty provision(s), other party may undertake measures prescribed in the Vienna Convention on the Law of Treaties: termination or suspension. It is also possible to apply mutual agreement procedure. Usually, states avoid entering into re-negotiation of the treaties because it is time-consuming. The author differentiates between treaty override in monist and dualist states, and within the European Union, then makes conclusion about the absence of pure solutions and proposes global action for solving treaty overriding problem, which could have further impact on economic activity and wealth on national and global level.
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Dissertations / Theses on the topic "International Tax"

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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with the complex international tax law issues and politically encouraged policy cooperation amongst the BRICS than it does of actual tax authority cooperation although not wishing to underestimate the importance of that cooperation. Relevant to my conclusions are the published positions of international governance organisations and financing institutions, BRICS tax administrations, scholars and precedent, and I have used that information, both for and against, to arrive at the most rational conclusions. While economic theories may be relevant, they are not relevant to this study. My research questions include what is the basis of the BRICS approach to core international tax law, in what way has their approach to defining evasion and avoidance been driven by the magnitude of profits shifted offshore and particularly to tax havens and whether their divergences from the developed world's approach to countering thin capitalisation, transfer pricing and controlled foreign companies have been fashioned by the necessity for countering the elevated level of abuse. My conclusions also reflect my research on whether the divergences have been designed to counter treaty abuse affiliated with the transactions implemented by MNEs intending to shift the profits offshore or the accumulation of passive income in tax havens and, on whether were the BRICS to localise the BEPS recommendations, would their capacity to counter this abuse be improved. My research also considers whether resolving the disputation arising from the increasing level of tax authority cross border audits and investigations can be facilitated through the adoption of alternative dispute resolution procedures. I also study whether the BRICS' response to the world's growing information exchanging architecture reflects their elevated necessity for gathering information to be used to stem illicit flows, countering international evasion and avoidance and ensuring profits are taxed where created. I conclude the study with recommendations for the BRICS Heads of Revenue to include in a Communique for updating their tax law and procedures which counter the abuse and assist in dispute resolution.
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Stiassny, Alfred, and Stefan Koren. "Tax and Spend or Spend and Tax? An International Study." Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 1994. http://epub.wu.ac.at/6303/1/WP_28.pdf.

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Zetler, Hila. "International tax planning and anti-tax avoidance provisions - Hila Zetler." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4579.

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'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?
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Köthenbürger, Marko. "International tax competition a federal approach /." [S.l. : s.n.], 2000. http://deposit.ddb.de/cgi-bin/dokserv?idn=961542047.

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Fatouros, Dimitrios Michael. "Mathematical modelling for international tax planning." Thesis, Imperial College London, 1998. http://hdl.handle.net/10044/1/7954.

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Kumar, Ajay. "International tax coherence : a development perspective." Thesis, University of Manchester, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.634886.

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This thesis attempts to resolve the deadlock to achieve an equitable division of taxes, and thereby internation equity. As the present tax laws were not negotiated, it is not considered here as fair. In this thesis it is proposed that an equitable division could be achieved through a division based on the levels of human development (combining Rawlsian schema and Sen’s capability approach). Therefore, it is argued that such a division would be equitable; because it would be based on entitlements (territorial claims), it would generate cooperation and thereby lead to greater efficiency. Importantly, this thesis establishes that the present tax treaties neither generate cooperation nor cohere with global welfare. Similarly, it is also found that the other institutions (OECD, IMF, WB and Dispute Settlement) related the tax regime presently do not promote development based on human capabilities. This could help developing countries to pursue a division favouring development (laws favouring development) and understand the institutions better suited to pursue such goals.
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Song, In-chang. "International tax competition : theory and evidence." Thesis, University of York, 1999. http://etheses.whiterose.ac.uk/10868/.

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Zhong, Litao. "Domestic tax policy and international joint ventures /." Available to subscribers only, 2006. http://proquest.umi.com/pqdweb?did=1240702271&sid=5&Fmt=2&clientId=1509&RQT=309&VName=PQD.

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Perakath, Aditya. "Brexit : Perspectives from the International Tax Paradigm." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352338.

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Hearson, Martin. "Bargaining away the tax base : the north-south politics of tax treaty diffusion." Thesis, London School of Economics and Political Science (University of London), 2016. http://etheses.lse.ac.uk/3529/.

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Developing countries have signed over a thousand tax treaties, at a cost of millions of pounds a year, based on a myth. The predominant legal rationale for so-called ‘double taxation’ treaties is outdated, while the evidence that they attract investment into developing countries is inconclusive. Although the financial gains from tax treaties are split between the treasuries of capital exporting countries and their multinational companies, most of the costs are incurred by the fiscs of capital importing countries. Rational actor models alone cannot explain the diffusion of tax treaties to the global South. The missing piece of the picture is ideas. As developing countries have formed their identities as fiscal states, a century-old narrative describing the deleterious effects of double taxation resulting from international fiscal anarchy has shaped different actors’ preferences. From the perspective of those focused on investment promotion, tax treaties are part of what a state does when it wants to compete for investment, regardless of the evidence about their actual effects. Meanwhile, officials developing the tax system have looked to the OECD as the source of sophisticated technical knowledge, and learned to regard tax treaties as the way to ensure ‘acceptable standards’ for taxing multinational companies. This thesis uses interviews with treaty negotiators, observations of international meetings, and archival research, including case studies from the UK, Zambia, Vietnam and Cambodia selected through a mixed methods strategy. It identifies three diffusion mechanisms: competition by developed countries for outward investment opportunities, ‘boundedly rational’ competition by developing countries for inward investment, and efforts by tax specialists to disseminate fiscal standards. It also highlights two scope conditions. First, competition for inward investment can be blocked if political actors are concerned about raising corporate tax revenue. Second, where the preferences of specialists and nonspecialists in a country do not align, control over veto points is a prerequisite to diffusion.
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Books on the topic "International Tax"

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Ginsberg, Anthony Sanfield. International tax havens. Durban: Butterworths, 1990.

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Ginsberg, Anthony Sanfield. International tax havens. 2nd ed. Durban: Butterworths, 1997.

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Hausman, James S. International tax planning. [Toronto, Ont.]: Faculty of Law, University of Toronto, 1989.

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Feld, Daniel E. International tax digest. Boston, MA: Warren, Gorham & Lamont, 1994.

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Catherall, John. International tax digest. 2nd ed. Boston, Mass: Warren, Gorham & Lamont/RIA Group, 1999.

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Hausman, James S. International tax planning. [Toronto]: Faculty of Law, University of Toronto, 1985.

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1942-, McIntyre Michael J., ed. International tax primer. Boston: Kluwer Law International, 1995.

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Harris, Peter Andrew. International commercial tax. Cambridge, UK: Cambridge University Press, 2010.

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International tax law. 2nd ed. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2012.

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Hausman, James S. International tax planning. [Toronto, Ont.]: Faculty of Law, University of Toronto, 1988.

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Book chapters on the topic "International Tax"

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Ferguson, Fiona. "Tax Issues." In International Securitisation, 294–304. London: Palgrave Macmillan UK, 1991. http://dx.doi.org/10.1007/978-1-349-12590-6_19.

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McGill, Ross. "International Context." In US Withholding Tax, 233–57. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_16.

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Riccardi, Lorenzo. "International Tax Treaties." In Chinese Tax Law and International Treaties, 111–264. Heidelberg: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_9.

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Kemme, David M., Bhavik Parikh, and Tanja Steigner. "International Tax Evasion." In The Routledge Handbook of Comparative Economic Systems, 538–60. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003144366-33.

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Kerzner, David S., and David W. Chodikoff. "International Tax and the Roles of International Tax Policy and Tax Treaties." In International Tax Evasion in the Global Information Age, 33–52. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-40421-9_2.

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Beckett, Paul. "Tax avoidance and tax evasion." In Tax Havens and International Human Rights, 110–40. New York : Routledge, 2017. | Series: Human rights and: Routledge, 2017. http://dx.doi.org/10.4324/9781315618432-5.

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Starchild, Adam. "Tax Havens with no Income Tax." In Tax Havens for International Business, 31–43. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-13342-0_5.

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Martínez, Francisco, Gerald Auten, David Joulfaian, Evelyn Brody, Woods Bowman, Andreas Ortmann, Brhlikova Petra, et al. "Tax Policy." In International Encyclopedia of Civil Society, 1517–21. New York, NY: Springer US, 2010. http://dx.doi.org/10.1007/978-0-387-93996-4_623.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Corporate tax reporting." In International Corporate Reporting, 328–50. 5th edition. | Abingdon, Oxon ; New York, NY : Routledge, 2020. | Previous edition entered under: Clare B. Roberts.: Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-21.

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Schreiber, Ulrich. "International Corporate Tax Planning." In International Company Taxation, 51–98. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-36306-1_3.

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Conference papers on the topic "International Tax"

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Hardika, Nyoman Sentosa, Ketut Arya Bayu Wicaksana, and I. Nyoman Subratha. "The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance." In International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210424.020.

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Paientko, Tetiana. "International Tax Competition and Income Inequality." In The 20th International Joint Conference: Central and Eastern Europe in the Changing Business Environment. Prague University of Economics and Business, Oeconomica Publishing House, 2020. http://dx.doi.org/10.18267/pr.2020.cer.2395.19.

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Rahman, Abdul, Suhendra, and Caesar Octaviandy Purba. "Tax Corruption and Tax Mafia:." In 2nd International Conference on Administration Science 2020 (ICAS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210629.011.

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"Public Good Provision: Lindahl Tax, Income Tax, Commodity Tax, and Poll Tax, a simulation." In 20th International Congress on Modelling and Simulation (MODSIM2013). Modelling and Simulation Society of Australia and New Zealand, 2013. http://dx.doi.org/10.36334/modsim.2013.f4.fukiharu.

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Erdős, Éva. "New problems of the international and European tax law - The digital tax avoidance." In MultiScience - XXXII. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2018. http://dx.doi.org/10.26649/musci.2018.042.

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Mayowan, Yuniadi. "Tax Morale and Tax Compliance." In Proceedings of the Annual International Conference of Business and Public Administration (AICoBPA 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicobpa-18.2019.60.

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Yi, Xiazi, and Zhen Wang. "Real option model analysis in tax project under international carbon tax coordination mechanism." In 2013 International Conference on Manufacture Engineering and Environment Engineering. Southampton, UK: WIT Press, 2013. http://dx.doi.org/10.2495/meee131572.

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Zanaria, Yulita, and Artha Ayu Lestari. "The Influence of Tax Comprehension, Tax Awareness and Tax Sanctions Toward Tax Obedience of SME’s." In 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200529.193.

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Apriliyan, Ricy, Estralita Trisnawati, and Herlina Budiono. "Tax-Saving Components on Tax Disclosures." In Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210507.041.

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Martina, Viska, and Afriyanti Hasanah. "The Effect of Tax Awareness, Tax Morale, Tax Sanctions, and Tax Amnesty Policies on Tax Compliance of Taxpayers in Batam City." In The International Conference on Applied Economics and Social Science. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0010862500003255.

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Reports on the topic "International Tax"

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Razin, Assaf, and Efraim Sadka. International Tax Competition and Gains from Tax Harmonization. Cambridge, MA: National Bureau of Economic Research, October 1989. http://dx.doi.org/10.3386/w3152.

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Summers, Lawrence. Tax Policy and International Competitiveness. Cambridge, MA: National Bureau of Economic Research, August 1986. http://dx.doi.org/10.3386/w2007.

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Frenkel, Jacob, and Assaf Razin. International Effects of Tax Reforms. Cambridge, MA: National Bureau of Economic Research, March 1989. http://dx.doi.org/10.3386/w2873.

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Razin, Assaf, and Efraim Sadka. International Tax Reforms with Flexible Prices. Cambridge, MA: National Bureau of Economic Research, January 2018. http://dx.doi.org/10.3386/w24204.

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Feldstein, Martin. Tax Policy and International Capital Flows. Cambridge, MA: National Bureau of Economic Research, September 1994. http://dx.doi.org/10.3386/w4851.

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Giovannini, Alberto. International Capital Mobility and Tax Evasion. Cambridge, MA: National Bureau of Economic Research, December 1987. http://dx.doi.org/10.3386/w2460.

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Jun, Joosung. Tax Policy and International Direct Investment. Cambridge, MA: National Bureau of Economic Research, July 1989. http://dx.doi.org/10.3386/w3048.

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Slemrod, Joel, Carl Hansen, and Roger Procter. The Seesaw Principle in International Tax Policy. Cambridge, MA: National Bureau of Economic Research, September 1994. http://dx.doi.org/10.3386/w4867.

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Rodrik, Dani, and Tanguy van Ypersele. Capital Mobility, Distributive Conflict, and International Tax Coordination. Cambridge, MA: National Bureau of Economic Research, June 1999. http://dx.doi.org/10.3386/w7150.

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Tørsløv, Thomas, Ludvig Wier, and Gabriel Zucman. Externalities in International Tax Enforcement: Theory and Evidence. Cambridge, MA: National Bureau of Economic Research, March 2020. http://dx.doi.org/10.3386/w26899.

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