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Revista Contabilista 253 - Abril

Bibliografia referente ao artigo «Proposta de índice para a medição da atratividade fiscal dos municípios portugueses», da autoria de Ricardo Moraes Soares e João Ricardo Catarino

  • Bauer, M. (2020). Unintended and Undesired Consequences: The Impact of OECD Pillar I and II Proposals on Small Open Economies. Brussels: European Centre for International Political Economy.
  • Blöchliger, H. & Pinero-Campos, J. (2011). OECD Network on Fiscal Relations across Levels of Government. Paris: OECD Publishing.
  • Blöchliger, H. (2008). Market Mechanisms in Public Service Provision. OECD Working Papers on Fiscal Federalism, 626, 5-39.
  • Blöchliger, H., & Campos, J. (2011). Tax Competition Between Sub-Central Governments. OECD Working Papers on Fiscal Federalism, 13, 4-41.
  • Catarino, J. R. (2021). Finanças Públicas e Direito Financeiro (6.ª ed.). Coimbra: Almedina.
  • Catarino, J. R. (2001) A Concorrência Fiscal Entre Regiões no Quadro Europeu - A Dialéctica Entre a Regionalização e o Tributo. Cadernos CTF - Ciência e Técnica Fiscal, n.º 402, 8-105.
  • Cibils, V., & Ter-Minassian, T. (2015). Decentralizing Revenue in Latin America: Why and How. Washington, D.C.: Inter-American Development Bank.
  • Coimbra, M., Costa, J., & Carvalho, A. (2011). A Concorrência Fiscal entre os Municípios Portugueses. Revista Portuguesa de Estudos Regionais, 28, 27-38.
  • Devereux, M. (2006). The Impact of Taxation on the Location of Capital, Firms and Profit: A Survey of Empirical Evidence. https://core.ac.uk/download/pdf/288286396.pdf 
  • Giambiagi, F., & Além, A. (2001). Finanças públicas: teoria e prática no Brasil. Rio de Janeiro: Editora Campus.
  • Jameti, M. (2014). Tax Competition and Direct Democracy in Local Public Finance – Empirical Work on Switzerland. http://www.eenee.de/DocDL/dicereport114-forum2.pdf 
  • Jones, C., & Temouri, Y. (2016). The determinants of tax haven FDI. Journal of World Business, 51(2), 237-250.
  • Kangasharju, A., Moisio, A, Reulier, E, & Rocaboy, Y. (2006). Tax competition among municipalities in Finland. Urban Public Economics Review, 5, 12-23.
  • Keller, S. & Schanz, D. (2013). Measuring Tax Attractiveness Across Countries. Quantitative Tax Research, 143, 1-58.  http://dx.doi.org/10.2139/ssrn.2368766
  • Keller, S., & Schanz, D. (2013). Measuring Tax Attractiveness across Countries. Arqus – Arbeitskreis Quantitative Steuerlehre, 143, 1-58.
  • Larin, G., Boudreau, D., & Rouleau, S. (2013). Les prix de transfert au Canada: une évaluation quantitative de leur utilisation par les entreprises multinationals. https://core.ac.uk/download/pdf/51341242.pdf.
  • Liu, Y., Tai, H., & Yang, C. (2020). Fiscal incentives and local tax competition: Evidence from China. The World Economy, 43(12), 3340-3356.
  • Oates, W. (1972). Fiscal federalism. New York: Harcourt Brace Jovanovich.
  • OECD (2015). Policy Framework for Investment (2015 Edition). Paris: OECD Publishing.
  • Overesch, M., & Wamser, G. (2010). Corporate tax planning and thin-capitalization rules: evidence from a quasi-experiment. Applied Economics, 42(5), 563-573.
  • Rusk, D. (2010). Inside Game/Outside Game: Winning Strategies for Saving Urban America. Washington, D.C.: Brookings Institution Press.
  • Tiebout, C. (1956). A Pure Theory of Local Expenditures. The Journal of Political Economy, 64(5), 416-424.


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