Concepedia

Source-based Tax Incidence

Source-Based Tax Incidence is a method of analyzing tax burden allocation in an open economy by assigning taxation to the jurisdiction where income is earned, distinguishing it from residence-based approaches that tie liability to the taxpayer’s domicile.

10

Publications

229

Citations

15

Authors

10

Institutions

Publications per year

2017–2026

0

Parents

Publications

10

Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies

George R. Zodrow · International Tax and Public Finance · 2006 · 56 citations

, , +17

Cash Flow Taxes in an Open Economy

Stephen R. Bond, Michael Devereux · Oxford University Research Archive (ORA) (University of Oxford) · 2002 · 35 citations

, , +16

Source and Residence: New Configuration of Their Principles

John Prebble, David Ian White · 2005 · 33 citations

, , +14

Source of income in Globalizing Economies: Overview of the Issues and a Plea for an Origin-Based Approach

Eric Kemmeren · Data Archiving and Networked Services (DANS) · 2006 · 19 citations

, , +17

Why Governments Should Tax Mobile Capital in the Presence of Unemployment

Erkki Koskela, Ronnie Schöb · Contributions in Economic Analysis & Policy · 2002 · 18 citations

, , +17

1–5 of 10

Authors

15

  1. AB
    A.L. Bovenberg

    Tilburg University, Netherlands

    1 publications · 10 citations

    1

    h-index

  2. DP
    Dale Pinto

    1 publications · 16 citations

    1

    h-index

  3. MK
    Michael Keen

    International Monetary Fund, United States

    1 publications · 12 citations

    1

    h-index

  4. MD
    Michael Devereux

    University of Oxford, United Kingdom

    1 publications · 35 citations

    1

    h-index

  5. MM
    Maurice Marchand

    UCLouvain, Belgium

    1 publications · 14 citations

    1

    h-index

1–5 of 15

Institutions

10

  1. Institute for Fiscal Studies

    London, United Kingdom

    2 h-index

    2 publications

    31 citations

  2. The University of Notre Dame Australia

    Fremantle, Australia

    1 h-index

    1 publications

    33 citations

  3. Vienna University of Economics and Business

    Vienna, Austria

    1 h-index

    1 publications

    33 citations

  4. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    1 h-index

    1 publications

    10 citations

  5. Ifo Institute for Economic Research

    Munich, Germany

    1 h-index

    1 publications

    12 citations

  6. Nuffield Foundation

    London, United Kingdom

    1 h-index

    1 publications

    35 citations

  7. Victoria University of Wellington

    Wellington, New Zealand

    1 h-index

    1 publications

    33 citations

  8. Rice University

    Houston, United States

    1 h-index

    1 publications

    56 citations

1–8 of 10

Venues

  1. Journal of Economics

    1 publications · 10 citations

    1

    h-index

  2. SSRN Electronic Journal

    Repository · 1 publications · 12 citations

    1

    h-index

  3. Data Archiving and Networked Services (DANS)

    Repository · 1 publications · 19 citations

    1

    h-index

  4. FinanzArchiv Public Finance Analysis

    1 publications · 14 citations

    1

    h-index

  5. International Tax and Public Finance

    1 publications · 56 citations

    1

    h-index

1–5