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Globalization and Harmful Tax Competition
Journal of Balkan Economies and ManagementThis study focuses on the difficulties in taxing capital, which can easily overcome time and space limitations with the globalization process. It is observed that especially developing countries resort to low tax rates and various tax privileges in order to attract foreign capital to their countries due to the economic conditions they are in.
Đurović Todorović, Jadranka +2 more
+6 more sources
Is Targeted Tax Competition Less Harmful than its Remedies? [PDF]
, 2001 Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread?
Janeba, Eckhard, Smart, Michael
core +2 more sources
Fiscal Competitiveness Versus Harmful Tax Competition in the European Union
SSRN Electronic Journal, 2011 This article analyses the evolution of direct taxation harmonization and harmful tax competition, the latter being a consequence of a lack of harmonization, in the European Union. In this context, it refers to the concept of harmful versus fair tax competition and measures that could be adopted to counter the former.
Patricia Lampreave
openaire +2 more sources
Tax Competition: Harmful or Beneficial? [PDF]
Intertax, 1999 Barry Bracewell‐Milnes
openaire +2 more sources
Harmful Tax Competition in the East African Community [PDF]
, 2023 Pie Habimana
openaire +2 more sources
Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience [PDF]
Финансовый журнал, 2022 Recent changes in the Russian tax legislation aimed at weakening the tax powers of the federal subjects in relation to profit tax open the question of a reasonable degree of limitation of the fiscal autonomy of Russian regions, as well as the regulation ...
Michael V. Alexeev +2 more
doaj +1 more source
Fighting Multiple Tax Havens [PDF]
, 2010 This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens.
Elsayyad, May, Konrad, Kai A.
core +7 more sources
Tax Exemption for Foreign Direct Investments and Harmful Tax Competition
Seoul Law Review, 2018 이재호
openaire +2 more sources