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104by Devereux, Michael P Published in Oxford Review of Economic Policy (2008)“...This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for...”
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109by Loretz, Simon Published in Oxford Review of Economic Policy (2008)“...Against the background of increased globalization statutory corporate tax rates have shown a clear downward trend over the last two decades. The sharp decline...”
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119by Dharmapala, Dhammika Published in Oxford Review of Economic Policy (2008)“...Tax havens have attracted increasing attention from policy-makers in recent years. This paper provides an overview of a growing body of research that analyses...”
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