Results 1 to 10 of about 1,084,624 (343)
Regional Tax Coordination and Foreign Direct Investment [PDF]
SSRN Electronic Journal, 2001 This paper analyses the effects of a regionally coordinated corporate income tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm. We show that regional tax coordination can lead to two types of welfare gain. First, for investments that would take place in the union in the absence of coordination,
Andreas Haufler, Ian Wooton
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International Repercussions of Direct Taxes [PDF]
FinanzArchiv, 2000 Models of capital tax competition typically assume that countries have identical per-capita endowments. This paper presents a model with endogenous capital and labor supply where countries are unequal, and shows that countries do not necessarily engage in wasteful tax competition, in the sense that public goods are underprovided. We identify situations
Wolfgang Eggert
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Tax Rate and Tax Base Competition for Foreign Direct Investment [PDF]
International Tax and Public Finance, 2011 This paper examines empirically whether governments behave strategically when setting corporate tax rates and tax bases, and—if so—how they react to changes in other countries’ tax rates and bases. Specifically, we estimate the slopes of tax policy reaction functions and examine how marginal changes in trade costs and GDP affect tax policies in the ...
Peter Egger, Horst Raff
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Direct evidence of dividend tax clienteles [PDF]
Journal of Empirical Finance, 2009 Abstract The paper is the first to evaluate the dividend tax clientele hypothesis using a data set of all domestic stock portfolios in the market. We find that investment funds that face a higher effective tax rate on dividend income than on capital gains tilt their portfolios away from dividend-paying stocks.
Magnus Dahlquist +4 more
openaire +6 more sources
Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance [PDF]
The European Journal of Comparative Economics, 2008 Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case.
Robert Ullmann, Christoph Watrin
doaj +2 more sources
In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment [PDF]
SSRN Electronic Journal, 2007 Abstract The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment.
Qing Hong, Michael Smart
openalex +7 more sources
Improvisation of Direct Tax Policies: Loopholes Plugged
Ramanujan International Journal of Business and Research, 2017 This paper focuses on the gaps found in the direct tax policies in India. Income tax Act 1961 is a mature, refined and seasoned tax regime of India. However, there were and there are still many loopholes in the income tax rules which could have been ...
Ms. Rasleen Kaur
doaj +2 more sources
Tax Policy and International Direct Investment [PDF]
, 1989 The effects of taxes on direct investment capital outflows are investigated using a theoretical model which integrates the investment and financial decisions of the parent and subsidiary. The resulting marginal qs and costs of capital show that intrafirm investment allocation and tax neutrality results critically hinge on the marginal financing regime.
Joosung Jun
openaire +4 more sources
An application of dynamic models in evaluating relationship between direct taxes and investment in OECD countries [PDF]
Industrija, 2021 The article researches the direct tax effect on investment share in thirty-five OECD countries for the period from 1996 to 2016 year. The goal of this research is to determine how direct taxes influence on investment level measured by the share in the ...
Kalaš Branimir +2 more
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Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran [PDF]
اقتصاد باثبات و توسعه پایدار, 2020 The effects of the tax on economic activities are one of the most important issues in general finance. Taxes are the most important source of revenue for the government, in addition to being an important means of implementing government fiscal policies ...
Azad Khanzadi, Shiva Ghaderi
doaj +1 more source