SSRN Electronic Journal · 2010 · 17 citations · 8 references
Public AffairsBusiness EconomicsEconomicsCorporate TaxationTax PolicyTaxationBase ErosionCorporate Income TaxIncome ShiftingTax CompetitionTax Rate StructureTax ReformHeterogeneous Taxpayer ResponsesTax Rate ThresholdsTax Reform Distributional EffectsTaxpayer Heterogeneity
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Tax Policy and Investment Behavior
Dale W. Jorgenson, Robert E. Hall · American Economic Review · 1967 · 1.8K citations
ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)
Timo Reister, Christoph Spengel, Katharina Finke et al. · SSRN Electronic Journal · 2008 · 21 citations · Full text