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Publications by Berthold U. Wigger

Federal TAX Competition - How Does the Institutional Structure of a Country Change Tax Outcomes?

Scottish Journal of Political Economy

Political Science

English

Kurz Kommentiert

Wirtschaftsdienst

English

Related publications

Multinational Financial Structure and Tax Competition

Swiss Journal of Economics and Statistics

English

Testing the Tax Competition Theory: How Elastic Are National Tax Bases in Western Europe?

SSRN Electronic Journal

English

A Bargaining Model of Tax Competition

Journal of Public Economics

English

International Tax Competition and Gains From Tax Harmonization

Economics Letters

English

Tax Evasion and Competition

Scottish Journal of Political Economy

Political Science

English

Priority of the Federal Tax Lien

University of Chicago Law Review

English

An Institutional Theory of Tax Non- Compliance in Bulgaria: A Tax Morale Approach

Economic Alternatives

English

The Constitutionality of the Federal Corporation Tax

Michigan Law Review

English

How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?

Journal of Accounting and Economics

English