Necessity of Cooperation in International Taxation

الف) فارسی

• توکل، محمد؛ فرهنگ توصیفی اصطلاحات بین‌المللی مالیاتی، چاپ دوم، انتشارات دانشکده علوم اقتصادی، 1390.

ب) انگلیسی

Books

• Amatucci, Andrea. (ed.), International Tax Law, The Hague, Kluwer Publication, 2006.
• Arnold, Brian J., Sasseville, Jacques and Zolt, Eric M, (eds.), The Taxation of Business Profits under Tax Treaties, Toronto, Canadian Tax Foundation, 2003.
• Auerbach, Alan J. and Feldstein, Martin. Handbook of Public Economics,Amsterdam, North-Holland, vol. 4, 2002.
• Auerbach, Alan J., Hines, James R., and Slemrod, Joel. (eds.), Taxing Corporate Income in the 21^stCentury, Cambridge University Press, 2007.
• Edwards, Chris, and Mitchell, Daniel J., Global Tax Revolution: The Rise of Tax Competition and the Battle to Defend It, Washington, Cato Institute, 2008.
• Jacob A. Frenkel, Assaf Razin, and Efraim Sadka, International Taxation in an Integrated World, Cambridge, Mass, MIT Press, 1991.
• Razin, Assaf, and Sadka, Efraim (eds.), The Economicsof Globalization, Cambridge University Press, 1999.
• Tanzi, Vito, Taxation in an Integrating World, Washington, D.C., The Brookings Institution, 1995.

Articles

• Ault, Hugh J., and Bradford, David F., “Taxing International Income: An Analysis of the U.S. System and Its Economic Premises”, NBER (National Bureau of Economic Research), Working Paper 3056, 1989.
• Avi-Yonah, Reuven S., “Globalization, Tax Competition and the Fiscal Crisis of the Welfare State”, 113 HarvardLaw Review, 2000.
• Avi-Yonah, Reuven S., “Tax Competition, Tax Arbitrage and the International Tax Regime”, Bulletin forInternational Taxation 4, No. 61, 2007.
• Avery Jones, J. F., “The David R. Tillinghast Lecture: Are Tax Treaties Necessary?”, Tax Law Review, No. 53, 1999.
• Baistrocchi, Eduardo A., “The International Tax Regime and the BRIC World: Elements for a Theory”, Oxford Journal of Legal Studies, vol. 33, No. 4, 2013.
• Boadway, Robin W., “The Role of Second-Best Theory in Public Economics”, EPRU (Economic Policy Research Unit) Working Paper Series, University of Copenhagen, No. 95-06, 1994.
• Brauner, Yariv, “An International Tax Regime in Crystallization”, Tax Law Review, No. 56, 2003.
• Chorvat, Terrence R., “Ending the Taxation of Foreign Business Income”, Arizona Law Review, No. 42, 2000.
• Desai, Mihir A., and Hines, James R.,“Evaluation International Tax Reform”, National Tax Journal, No. 56, 2003.
• Doggart, Caroline, “Tax Havens and Their Uses”, The Economist Intelligence Unit, London, 1993.
• Edwards, Chris, and De Rugy, Veronique, “International Tax Competition, a 21^st Century Restraint on Government”, Tax Notes International, No. 27, 2002.
• Graetz, Michael J., “The David R. Tillinghast Lecture: Taxing International Income: Inadequate Principles, Outdated Concepts and Unsatisfactory Policies”, Tax Law Review, No. 54, 2001.
• Hellwig, Martin F., “Public-Good Provision with Many Participants”, Review of Economic Studies, No. 70, 2003.
• Kane, Mitchell. A, “Strategy and Cooperation in National Responses to International Tax Arbitrage”, Emory Law Journal, No. 53, 2004.
• Lipsey, Richard, G., and Lancaster, Kelvin, “The General Theory of Second Best”, Review of Economic Studies, No. 24, 1959.
• Musgrave, Peggy B., “United States Taxation of Foreign Income, Issues and Arguments”, Law School Journal of Harvard University, Cambridge MA, 1969.
• Razin, Assaf, and Sadka, Efraim, “International Tax Competition and Gains from Tax Harmonization”, 37 Economic Letters, 1991.
• Rixen, Thomas, “The Political Economy of International Tax Governance”, Palgrave/Macmillan, 2008.
• Rosenbloom, H., David, “Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, Related Party Debt”, Sydney Law Review, No. 2, 2004.
• Rosenbloom, H. David, “The David R. Tillinghast Lecture: International Tax Arbitrage and the International Tax System”, Tax Law Review, No. 53, 2000.
• Slemrod, Joel, “Tax Havens, Tax Bargains and Tax Addresses: The Effect of Taxation on the Spatial Allocation of Capital”, in: Reforming Capital Income Taxation, edited by Horst Siebert, J.C.B. Mohr (P. Siebeck) Publication, 1990.
• Schön, Wolfgang, “Group Taxation and the CCCTB (Common Consolidated Corporate Tax Base)”, Tax Notes International, No. 48, 2007.
• Schön, Wolfgang, “International Tax Coordination for a Second Best World”, Part I, World Tax Journal, 2009.
• Schön, Wolfgang. (ed.), “Tax Competition in Europe”,Amsterdam, IBFD Publication, 2003.
• Shay, Stephen E., Fleming, J., Clifton and Peroni, Robert J., “What’s Source Got to Do with It?: Source Rules and U.S. International Taxation”, Tax Law Review, No. 56, 2002.
• Sullivan, Martin A., “The Luck of the Irish? Profits and Taxes of U.S. Multinationals Abroad”, Tax Notes, May 20, 1996.
• Tanzi, Vito, “Globalization, Tax Competition and the Future of Tax Systems”, IMF Working Paper WP/96/141.
• Vogel, Klaus, “Worldwide vs. Source Taxation of Income: A Review andRe-evaluation of Arguments”, Intertax, 1988.
• Weisbach, David A., “Analysis of Line-Drawing in the Tax Law”, Journal of Legal Studies, No. 29, 2000.
• Wilson, John Douglas, and Wildasin, David, “Capital Tax Competition: Bane or Boon”, Journal of Public Economics, No. 88, 2004.
• Zimmer, Frederik, “A Critical Assessment of the Nordic Dual Income Tax Model”, in: Yearbook for Nordic Tax Research, 2008.