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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
openalex +9 more sources
Tax-and-Transfer Tensions: Designing Direct Tax Structures [PDF]
Australian Economic Review, 2010 Abstract Direct tax structures are regularly revised and debates over changes are heated. Taxes affect the behaviour of individuals and families in ways which are hard to predict, but which impose constraints on governments trying to achieve their objectives.
J. Creedy
semanticscholar +2 more sources
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
openalex +8 more sources
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
openalex +14 more sources
Direct Evidence of Dividend Tax Clienteles [PDF]
Journal of Empirical Finance, 2009 We study a large data set of stock portfolios held by individuals and organizations in the Swedish stock market. The dividend yields on these port-folios are systematically related to investors' relative tax preferences for dividends versus capital gains.
Dahlquist, Magnus +2 more
core +5 more sources
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment [PDF]
International Tax and Public Finance, 2019 Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much.
Petr Jánský, Miroslav Palanský
openalex +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
Unionisation triggers tax incentives to attract foreign direct investment [PDF]
, 2008 This paper analyses tax competition between a unionised and a non-unionised country for the location of an outside firm. We show that unionisation offers an extra incentive for the government to attract a foreign competitor to a concentrated domestic ...
Haufler, Andreas, Mittermaier, Ferdinand
core +6 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
Joosung Jun
core +3 more sources
Direct Tax Burden, Financing Constraints, and Innovation-Based Output
Sustainability, 2023 Tax and fee reductions serve as pivotal instruments in the deepening of structural reforms on the supply side and constitute a significant element of China’s proactive fiscal policy.
Yu Lu, Yaqi Zhao, Yuhan Li, Yuhe Cao
semanticscholar +1 more source