Tax competition, tax coordination and tax harmonization: The effects of EMU

American economic review

1992 • 16,670 citations

Journal of Economic Literature

2018 • 3,728 citations

The American Economic Review

2012 • 1,760 citations

Optimal Taxation and Public Production I: Production Eficiency

2016 • 1,135 citations

Monetary Problems of the International Economy.

1970 • 827 citations

Jeux sans frontieres: tax competition and tax coordination when countries differ in size

1991 • 646 citations

Tax competition and Leviathan

1996 • 622 citations

Tax competition with interregional differences in factor endowments

1991 • 544 citations

Tax competition with two tax instruments

1991 • 439 citations

Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency

2006 • 358 citations

The Politics of 1992: Fiscal Policy and European Integration

1992 • 333 citations

European Monetary Unification

1993 • 324 citations

Capital income taxation and resource allocation

1987 • 254 citations

Commodity tax competition between member states of a federation: equilibrium and efficiency

1986 • 251 citations

From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries

1994 • 219 citations

Can Capital Income Taxes Survive in Open Economies?

1992 • 213 citations

The Future of Value Added Tax in the European Union

1996 • 149 citations

International taxation in an integrated world

1991 • 139 citations

Fiscal federalism and optimum currency areas: evidence for Europe from the United States

2012 • 136 citations

Capital income taxation and resource allocation

1988 • 134 citations

The Welfare Economics of Tax Co‐ordination in the European Community: A Survey

1993 • 124 citations

When are origin and destination regimes equivalent?

1994 • 122 citations

HOW MUCH EUROPE? SUBSIDIARITY, CENTRALIZATION and FISCAL COMPETITION

1994 • 115 citations

International taxation in an integrated world

1991 • 113 citations

Is the European Community an Optimal Currency Area? Optimal Taxation versus the Cost of Multiple Currencies

1990 • 91 citations

Sonderforschungsbereich 314

1996 • 80 citations

Is There a Need for Harmonizing Capital Income Taxes within EC Countries?

1990 • 74 citations

Tax coordination with different preferences for public goods: Conflict or harmony of interest?

1996 • 72 citations

Report of the Committee of Independent Experts on company taxation. Executive summary. March 1992

1992 • 72 citations

Capital Income and Profits Taxation with Foreign Ownership of Firms

1995 • 72 citations

Uniform domestic tax rates, trade distortions and economic integration

1979 • 67 citations

Coordination of value-added taxes

1987 • 59 citations

Reforming Capital Income Taxation

2019 • 52 citations

Harmonization of commodity taxes

1981 • 48 citations

The efficient allocation of local public factors in Tiebout's tradition

1994 • 47 citations

The case for tax diversity in the European community

1990 • 41 citations

Evading the use tax on cross-border sales

1992 • 41 citations

Fiscal Harmonization in Common Markets

1970 • 33 citations

Destination- and origin-based taxation under international capital mobility

1994 • 31 citations

On the European Union VAT Proposals: The Superiority of Origin over Destination Taxation

1995 • 30 citations

Is the European Community an Optimal Currency Area? : Optimal Tax Smoothing versus the Cost of Multiple Currencies

1989 • 29 citations

‘SUBSIDIARITY’ AND THE CO-ORDINATION OF INDIRECT TAXES IN THE EUROPEAN COMMUNITY

1993 • 27 citations

Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting

1994 • 26 citations

A Generalized Equivalence Property of Mixed International VAT Regimes

1996 • 25 citations

Transfer pricing under an origin based VAT system

1995 • 24 citations

The Ruding Committee Report: An Economic Assessment

1992 • 24 citations

The Equivalence between Destination and Non-Reciprocal Restricted Origin Tax Regimes

1994 • 23 citations

Indirect Taxation in an Integrated Europe: Is There a Way of Avoiding Trade Distortions without Sacrificing National Tax Autonomy?

1997 • 20 citations

Welfare Effects of Value-Added Tax Harmonization in Europe

1995 • 19 citations

The EEC reports on tax harmonization : the report of the fiscal and financial committee and the reports of the sub-groups A, B and C

1963 • 18 citations

A Note on Saving-Investment Correlations in the EMS

1990 • 13 citations

Unilateral tax reform under the restricted origin principle

1994 • 10 citations

Indirect Taxation in an Integrated Europe: Is There a Way of Avoiding Trade Distortions without Sacrificing National Tax Autonomy?

1995 • 10 citations

On the Superiority of the Destination Over the Origin Principle of Taxation for Intra-Union Trade

1992 • 10 citations

Abolishing Fiscal Frontiers within the EEC

1981 • 6 citations

Effektive Kapitalsteuerbelastung in Europa : eine empirische Analyse aus deutscher Sicht

1995 • 6 citations

Deleted Work

1955 • 0 citations