International Capital Tax Evasion and the Foreign Tax Credit Puzzle
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Other versions of this item:
- Kimberley A. Scharf, 2001. "International capital tax evasion and the foreign tax credit puzzle," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 34(2), pages 465-480, May.
- Kimberley A. Scharf, 2001. "International capital tax evasion and the foreign tax credit puzzle," Canadian Journal of Economics, Canadian Economics Association, vol. 34(2), pages 465-480, May.
- Kimberley Scharf, 1997. "International capital tax evasion and the foreign tax credit puzzle," IFS Working Papers W97/11, Institute for Fiscal Studies.
- Scharf, Kimberley Ann, 1995. "International Capital Tax Evasion And The Foreign Tax Credit Puzzle," Economic Research Papers 268652, University of Warwick - Department of Economics.
Citations
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Cited by:
- Clemens Fuest & Bernd Huber, 2002.
"Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 567-589, September.
- Fuest, Clemens & Huber, Bernd, 2002. "Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms," Munich Reprints in Economics 20311, University of Munich, Department of Economics.
- Fuest, Clemens & Huber, Bernd, 2004.
"Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?,"
Journal of International Economics, Elsevier, vol. 62(1), pages 219-231, January.
- Fuest, Clemens & Huber, Bernd, 2004. "Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?," Munich Reprints in Economics 20313, University of Munich, Department of Economics.
- Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, May.
- Kudła, Janusz & Kopczewska, Katarzyna & Stachowiak-Kudła, Monika, 2023. "Trade, investment and size inequalities between countries and the asymmetry in double taxation agreements," Economic Modelling, Elsevier, vol. 122(C).
- Beckmann Klaus, 2001. "Tax Competition through Tax Evasion / Steuerwettbewerb über Steuerhinterziehung," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 221(3), pages 241-255, June.
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Keywords
Optimal Taxation ; Tax Evasion;JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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