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Cited by 81Local Government Finance and DecentralizationEconomic and Fiscal StudiesCorporate Taxation and Avoidance

The DOI matches its Crossref record; 22 of the 22 references it cites were found in a registry or an index.

Alleged tax competition: The mysterious death of bequest taxes in Switzerland

Open access
Brülhart, Marius, Parchet, Raphaël·2014·Journal of Public Economics
DOI 10.1016/j.jpubeco.2013.12.009
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Overview

Integrity signals

Registry

Crossref · 10.1016/j.jpubeco.2013.12.009

Cites

22 of 22 references verified0 citation errors · 0 not checkable

Statistics

Recomputing p-values needs the paper’s full text.

Verification

Claims the paper makes

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Claims other papers make about this one

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Citations

Cites

Research works printed but not linked: 3

  1. Cremer, 2006, Wealth transfer taxation: a survey of the theoretical literature, vol. 2
  2. Griffith, 2004, What has been the tax competition experience of the last 20years?, Tax Notes Int., 34, 1299
  3. Kopczuk, 2010, Economics of estate taxation: a brief review of theory and evidence

Cited by

See all 81

Metadata

Authors
Brülhart, M., & Parchet, R.
Affiliations
  • Centre for Economic Policy Research (GB)
  • Università della Svizzera italiana (CH)
Corresponding author
Brülhart, Marius
ORCID
Venue
Journal of Public Economics
Publisher
Elsevier BV
Published
2014-03
Volume
111
Pages
63-78
ISSN
0047-2727 (ISSN-L)
DOI
10.1016/j.jpubeco.2013.12.009
OpenAlex
W2059490649
Cited by
81
References
22
Citations by year
2026: 2 · 2025: 4 · 2024: 7 · 2023: 8 · 2022: 8 · 2021: 11 · 2020: 5 · 2019: 8 · 2018: 5 · 2017: 2 · 2016: 4 · 2015: 4 · 2014: 6
FWCI
32.97
Type
journal article
Language
en
Open access
Locations
  • Journal of Public Economics (publishedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
  • SSRN Electronic Journal (submittedVersion)
  • Cahiers de Recherches Economiques du Département d'économie (submittedVersion)
  • IRIS (submittedVersion)
  • SERVAL (Université de Lausanne) (submittedVersion)
Topics
  • Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
  • Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
Keywords
bequest taxation, tax competition, interjurisdictional competition, tax base mobility, tax base elasticity, Swiss cantons

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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

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Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.