Concepedia

Tax Convergence

Tax Convergence is a theoretical construct in the field of international taxation that denotes the process by which disparate national tax systems gradually align in terms of tax rates, bases, and policies, thereby reducing cross-jurisdictional tax differentials.

44

Publications

2K

Citations

74

Authors

55

Institutions

Publications per year

2017–2026

10

Parents

Publications

44

Are corporate tax rates, or countries, converging?

Joel Slemrod · Journal of Public Economics · 2003 · 379 citations

, , +12

Remodeling the Competition for Capital: How Domestic Politics Erases the Race to the Bottom

Scott Basinger, Mark Hallerberg · American Political Science Review · 2004 · 347 citations

, , +15

International Coordination of Fiscal Policy in Limiting Economies

V. V. Chari, Patrick J. Kehoe · Journal of Political Economy · 1990 · 164 citations · Full text

, , +15

The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies

Rosanne Altshuler, Harry Grubert · Florida Tax Review · 2022 · 88 citations · Full text

, , +17

Environmental taxation in the European Union: Are there common trends?

Francisco J. Delgado, Jaume Freire‐González, María José Presno · Economic Analysis and Policy · 2022 · 74 citations · Full text

, , +14

1–5 of 44

Authors

74

  1. FJ
    Francisco J. Delgado

    Universidad de Oviedo, Spain

    5 publications · 142 citations

    5

    h-index

  2. MJ
    María José Presno

    Universidad de Oviedo, Spain

    4 publications · 129 citations

    4

    h-index

  3. AD
    Axel Dreher

    Heidelberg University, Germany

    2 publications · 25 citations

    2

    h-index

  4. RA
    Rosanne Altshuler

    Rutgers, The State University of New Jersey, United States

    2 publications · 131 citations

    2

    h-index

  5. JC
    Juan Carlos Cuestas

    University of Sheffield, United Kingdom

    2 publications · 41 citations

    2

    h-index

1–5 of 74

Institutions

55

  1. Universidad de Oviedo

    Oviedo, Spain

    4 h-index

    10 publications

    298 citations

  2. University of Sheffield

    Sheffield, United Kingdom

    2 h-index

    2 publications

    41 citations

  3. Xi’an Jiaotong-Liverpool University

    Suzhou, China

    2 h-index

    4 publications

    82 citations

  4. Swiss Finance Institute

    Zurich, Switzerland

    2 h-index

    2 publications

    25 citations

  5. ETH Zurich

    Zurich, Switzerland

    2 h-index

    2 publications

    25 citations

  6. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    131 citations

  7. Rutgers, The State University of New Jersey

    New Brunswick, United States

    2 h-index

    2 publications

    131 citations

  8. United States Department of the Treasury

    Washington, United States

    2 h-index

    2 publications

    131 citations

1–8 of 55

Venues

  1. RePEc: Research Papers in Economics

    Repository · 6 publications · 142 citations

    6

    h-index

  2. 2

    h-index

  3. 2

    h-index

  4. Applied Economics

    2 publications · 37 citations

    2

    h-index

  5. Regional & Federal Studies

    1 publications · 21 citations

    1

    h-index

1–5