Charles McLure
Staff Emeritus Retiree, Hoover Institution
All Publications
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US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes
INTERNATIONAL TAX AND PUBLIC FINANCE
2015; 22 (5): 887-907
View details for DOI 10.1007/s10797-014-9336-x
View details for Web of Science ID 000361900600010
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Selected International Aspects of Carbon Taxation
AMERICAN ECONOMIC REVIEW
2014; 104 (5): 552-556
View details for DOI 10.1257/aer.104.5.552
View details for Web of Science ID 000338925400095
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Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system
INTERNATIONAL TAX AND PUBLIC FINANCE
2009; 16 (3): 395-414
View details for DOI 10.1007/s10797-008-9096-6
View details for Web of Science ID 000264483000006
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Understanding uniformity and diversity in state corporate income taxes
100th Annual National-Tax-Association-Conference on the Theory and Practice of Public Finance: One Hundred Years and Beyond
NATL TAX ASSOC. 2008: 141–59
View details for Web of Science ID 000254410900008
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Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications
22nd Tax Policy and the Economy Conference
M I T PRESS. 2008: 151–195
View details for Web of Science ID 000261579000005
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A few things the tax reform panel needs to remember
Symposium on Big Ideas Amid Big Deficits
NATL TAX ASSOC. 2005: 367–69
View details for Web of Science ID 000232385900003
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The European Commission's report on company income taxation: What the EU can learn from the experience of the US states
INTERNATIONAL TAX AND PUBLIC FINANCE
2004; 11 (2): 199-220
View details for Web of Science ID 000187937800005
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The value added tax on electronic commerce in the European Union
Conference on Tax Policy in the European Union
SPRINGER. 2003: 753–62
View details for Web of Science ID 000186271200008
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Sales and use taxes on electronic commerce: Legal, economic, administrative, and political issues
URBAN LAWYER
2002; 34 (2): 487-520
View details for Web of Science ID 000176425200016
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The tax assignment problem: Ruminations on how theory and practice depend on history
NATIONAL TAX JOURNAL
2001; 54 (2): 339-363
View details for Web of Science ID 000169723600007
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Implementing subnational value added taxes on internal trade: The compensating VAT (CVAT)
INTERNATIONAL TAX AND PUBLIC FINANCE
2000; 7 (6): 723-740
View details for Web of Science ID 000166114400006
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Implementing state corporate income taxes in the digital age
NATIONAL TAX JOURNAL
2000; 53 (4): 1287-1305
View details for Web of Science ID 000166493000003
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Taxing electronic commerce: Whether and how?
92nd Annual Conference on Taxation
NATL TAX ASSOC-TAX INST AMER. 2000: 328–333
View details for Web of Science ID 000172722500041
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Implementing a state VAT: Breaking the logjam in tax assignment
92nd Annual Conference on Taxation
NATL TAX ASSOC-TAX INST AMER. 2000: 302–309
View details for Web of Science ID 000172722500038
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Electronic commerce and the state retail sales tax: A challenge to American federalism
INTERNATIONAL TAX AND PUBLIC FINANCE
1999; 6 (2): 193-224
View details for Web of Science ID 000080738700004
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The economic case for foreign tax credits for cash flow taxes
NATIONAL TAX JOURNAL
1998; 51 (1): 1-22
View details for Web of Science ID 000072660100001
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Electronic commerce, state sales taxation, and intergovernmental fiscal relations
NATIONAL TAX JOURNAL
1997; 50 (4): 731-749
View details for Web of Science ID 000071107300003
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Fiscal federalism and decentralization: A review of some efficiency and Macroeconomic aspects - Comment
Annual World Bank Conference on Development Economics 1995
WORLD BANK. 1996: 317–322
View details for Web of Science ID A1996BF17J00035
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Advantages of a hybrid direct tax on consumption
88th Annual Conference on Taxation
NATL TAX ASSOC-TAX INST AMER. 1996: 47–52
View details for Web of Science ID A1996BG46J00006
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A hybrid approach to the direct taxation of consumption
Conference on Frontiers of Tax Reform
HOOVER INST PRESS. 1996: 70–90
View details for Web of Science ID A1996BF90F00006
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THE DANGERS OF DECENTRALIZATION - COMMENT
WORLD BANK RESEARCH OBSERVER
1995; 10 (2): 221-226
View details for Web of Science ID A1995RT30200005
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THE TAXATION OF NATURAL-RESOURCES AND THE FUTURE OF THE RUSSIAN-FEDERATION
Conference on Taxation and Economic Development
PION LTD. 1994: 309–18
View details for Web of Science ID A1994PT30500005
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ECONOMIC, ADMINISTRATIVE, AND POLITICAL FACTORS IN CHOOSING A GENERAL CONSUMPTION TAX
NATIONAL TAX JOURNAL
1993; 46 (3): 345-358
View details for Web of Science ID A1993MD65700009
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SUBSTITUTING CONSUMPTION-BASED DIRECT TAXATION FOR INCOME-TAXES AS THE INTERNATIONAL NORM
NATIONAL TAX JOURNAL
1992; 45 (2): 145-154
View details for Web of Science ID A1992JJ80400002
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INCOME-TAX REFORM IN COLOMBIA AND VENEZUELA - A COMPARATIVE HISTORY
WORLD DEVELOPMENT
1992; 20 (3): 351-367
View details for Web of Science ID A1992HM29000004
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THE 1986 ACT - TAX REFORMS FINEST HOUR OR DEATH THROES OF THE INCOME-TAX
NATIONAL TAX JOURNAL
1988; 41 (3): 303-315
View details for Web of Science ID A1988Q493200004
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TAX COMPETITION - IS WHATS GOOD FOR THE PRIVATE GOOSE ALSO GOOD FOR THE PUBLIC GANDER
NATIONAL TAX JOURNAL
1986; 39 (3): 341-348
View details for Web of Science ID A1986E154500016
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THE EVOLUTION OF TAX ADVICE AND THE TAXATION OF CAPITAL INCOME IN THE USA
ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY
1984; 2 (3): 251-269
View details for Web of Science ID A1984TG30300001
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THE ELUSIVE INCIDENCE OF THE CORPORATE-INCOME TAX - THE STATE CASE
PUBLIC FINANCE QUARTERLY
1981; 9 (4): 395-413
View details for Web of Science ID A1981MP71500002