tax competition
Revisiting the debate on harmful tax competition in the European Union
... of tax competition in the European Union and deals with the position of tax competition in the European Single ...of tax competition and discusses about harmful eff ects of ...
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Regional centrality and tax competition for FDI
... international tax competition to attract foreign direct investment (FDI) in a regional model with trade costs between ...of tax competition for ...
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Tax competition and politics: double edged incentives revisited
... capital tax competition, there have been relatively few systematic analyses of the interaction between the level of tax competition and the political process by which taxes are ...with ...
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Relaxing tax competition through public good differentiation
... the tax competition literature but the emphasis of previous contributions differs from ours in two ...on tax competition and we are able to draw clear-cut (analytically based) conclusions about ...
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The empirical study of the tax competition in the European Union
... capital tax can not be generalized on the all the analyzed ...harmful tax compe- tition, was not generally ...the tax revenue from the taxation of capital and the tax revenue from the taxation ...
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Tax Competition and Double Tax Treaties with Mergers and Acquisitions
... Tax competition in the ...optimal tax rates typically requires a national government to weigh marginal benefits and marginal cost of ...MNE’s tax load abroad is refunded at home. Based upon ...
35
The Tax Cuts and Jobs Act of 2017: The SALT Deduction, Tax Competition, and Double Taxation
... the tax laws have been designed to eliminate its adverse ...for tax competition and how the limitation on the SALT deduction increases its ...
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What drives the decreasing corporate tax rates? An empirical research on tax competition
... of tax competition. Ireland e.g. with its relatively low tax rates and “beneficial” tax laws has managed to attract a lot of financial prowess of mainly multinational ...Ireland’s tax ...
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Tax competition and tax co ordination under destination and origin principles: a synthesis
... of tax competition more ...made tax di¤erences between countries clearer and more important to consumers and …rms, but also to the reduction of trade barriers more ...…xed tax rates, and has ...
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Multinational financial structure and tax competition
... that tax com- petition leads to underprovision of public goods when jurisdictions cannot use the full set of tax ...low- tax countries without relocating capital, tax rates may be too high ...
24
Going for growth: overeducation in a tax competition game
... the tax competition literature, there exist parameter vectors that imply optimal tax rates that are greater under non-cooperation than under ...
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Fight Against Tax Competition in the EU and the Effects of Tax Policies Implemented in the EU During the 2008 Global Financial Crisis on Tax Competition
... international competition, which may most of the time result in national and international economic ...introduce tax policies that would attract global ...harmful tax competitions while they are also ...
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Globalization, Tax Competition and Fiscal Equalization
... wasteful tax competition among major industrialized countries, as suggested by the reports of the European Commission (1997) and of the OECD ...from tax competition are well known since the ...
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Commodity tax competition and tax coordination under destination and origin principles
... of tax competition typically assume a homogenous commodity produced in both countries, whereas the literature on tax harmonization assumes differentiated commodities, and generally the structure of ...
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Competing for a duopoly : international trade and tax competition
... When firms are constrained to produce in their home countries, as in Brander and Spencer (1985), both governments use output subsidies in equilibrium to make their national firms more aggressive on the product market ...
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Does tax competition really promote growth?
... between tax competition and growth in an endogenous growth model where there are stochastic shocks to productivity, and capital taxes fund a public good which may be for final consumption or an ...
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State Capacity, Capital Mobility, and Tax Competition
... liberalization, tax competition tends to cause a reduction in capital ...their tax revenues from mobile to immobile factors or taxing factors which do not pressure the ...low tax rates on ...
15
Tax competition for foreign direct investments and the nature of the incumbent firm
... policy competition the investment choice of the MNE is ...imperfect competition between private firms may distort the choice of the MNE resulting in an inefficient location of the investment from the ...
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Regulating Tax Competition in the Internal Market: Is the European Commission Finally Changing Course?
... aggressive tax competition within the EU internal market, but have also developed three different strategies seeking to control or limit such ...the tax plan- ning consequences the structure of the ...
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Tax competition reconsidered
... behaves as a benevolent dictator contrasts markedly with the approach taken in much of the more recent literature looking at taxation and public good provision, where the government is assumed to be employed as an agent ...
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