Commodity tax competition between member states of a federation: Equilibrium and efficiency J Mintz, H Tulkens Public goods, environmental externalities and fiscal competition, 449-489, 2006 | 630 | 2006 |
Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada J Mintz, M Smart Journal of public Economics 88 (6), 1149-1168, 2004 | 515 | 2004 |
The optimal threshold for a value-added tax M Keen, J Mintz Journal of Public Economics 88 (3-4), 559-576, 2004 | 298 | 2004 |
The corporation tax: A survey J Mintz Fiscal Studies 16 (4), 23-68, 1995 | 245 | 1995 |
Capital mobility and tax competition C Fuest, B Huber, J Mintz Foundations and Trends® in Microeconomics 1 (1), 1-62, 2005 | 227 | 2005 |
Transfer pricing rules and corporate tax competition R Elitzur, J Mintz Journal of Public Economics 60 (3), 401-422, 1996 | 213 | 1996 |
The The Indirect Side of Direct Investment: Multinational Company Finance and Taxation JM Mintz, AJ Weichenrieder MIT press, 2010 | 196 | 2010 |
Taxation, inflation, and the effective marginal tax rate on capital in Canada R Boadway, N Bruce, J Mintz Canadian Journal of Economics, 62-79, 1984 | 153 | 1984 |
Corporate tax holidays and investment JM Mintz The World Bank Economic Review 4 (1), 81-102, 1990 | 146 | 1990 |
Taxation and the financial structure of German outbound FDI J Mintz, AJ Weichenrieder CESifo Working Paper, 2005 | 138 | 2005 |
Corporate tax harmonization in Europe: it's all about compliance J Mintz International Tax and Public Finance 11, 221-234, 2004 | 133 | 2004 |
Optimality properties of alternative systems of taxation of foreign capital income J Mintz, H Tulkens Public goods, environmental externalities and fiscal competition, 507-532, 2006 | 132 | 2006 |
Why tax corporations? RM Bird, JM Mintz Department of Finance, Technical Committee on Business Taxation, 1996 | 131 | 1996 |
Taxation, SMEs and entrepreneurship D Chen, F Lee, JM Mintz OECD, 2002 | 103 | 2002 |
Globalization of the corporate income tax: the role of allocation JM Mintz FinanzArchiv/Public Finance Analysis, 389-423, 1999 | 100 | 1999 |
Is there a future for capital income taxation JM Mintz Can. Tax J. 42, 1469, 1994 | 99 | 1994 |
Unleashing innovation: excellent healthcare for Canada: report of the advisory panel on healthcare innovation D Naylor, F Girard, JM Mintz, N Fraser, T Jenkins, C Power Health Canada, 2015 | 89 | 2015 |
US interest-allocation rules: Effects and policy R Altshuler, JM Mintz The Taxation of Multinational Corporations, 3-31, 1996 | 88 | 1996 |
What determines the use of holding companies and ownership chains AJ Weichenrieder, J Mintz Centre for Business Taxation Working Paper WP08/03. Oxford University …, 2008 | 87 | 2008 |
Measuring effective tax rates in the presence of multiple inputs: a production based approach KJ McKenzie, JM Mintz, KA Scharf International Tax and Public Finance 4, 337-359, 1997 | 87 | 1997 |