Results 1 to 10 of about 25 (25)
クロスボーダー取引と消費課税 : 電子商取引への対応 [PDF]
Consumption taxation on cross-border transactions has become one of the focal points of taxation related to electronic commerce. In this paper, we examine the reason why consumption taxation issues arise in the context of electronic commerce, discuss ...
渡辺, 智之
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A Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility [PDF]
Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue.
Enrique G. Mendoza, Linda L. Tesar
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Winners and Losers of Tax Competition in the European Union [PDF]
This paper quantifies the macroeconomic effects of capital income tax competition in the European Union using a two-country neoclassical dynamic general equilibrium model.
Enrique G. Mendoza, Linda L. Tesar
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Tax competition and its implications for Southern Africa
, 2002 Bibliography: leaves 304-346.The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation.
Robinson, Zurika Clausen
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Globalization is thought to reduce the ability of governments to collect taxes. If labor and capital can move between jurisdictions, then attempts to tax these factors will lead to a "vanishing taxpayer" as factors flee from high- to low-tax regions ...
Holman, Jill +2 more
core
Some of the next articles are maybe not open access.
Contextual and Individual Dimensions of Taxpayer Decision Making
Journal of Business Ethics, 2013Valentina L Zamora +2 more
exaly