Results 11 to 20 of about 160,756 (322)
Tax Competition as a Challenge to the Governance of Global Economy [PDF]
European Spatial Research and Policy, 2012 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge – by international cooperation or by national rules, by tax harmonisation or by tax competition?
Seppo Penttilä, Jukka Kultalahti
doaj +3 more sources
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
Regional Tax Competition at Different Phases of Tax System Evolution in Russia [PDF]
Финансовый журнал, 2020 The article is devoted to the analysis of tax competition as a phenomenon that began to rise with the transition of Russia to a market economy and manifested itself in different ways in the evolution of the national tax system.
Vladimir V. Gromov
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Philosophical re-thinking of international tax law: an analysis of harmful tax competition
Cambio, 2020 This study aims to re-think the harmful tax competition philosophically and through which to open a new route for further studies. With this aim, harmful tax competition is examined from epistemological, theoretical and methodological perspectives.
Ezgi Arik
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Tax Competition: Global but Virgin under Rwandan Law
Recht in Afrika, 2020 This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same.
Pie Habimana
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Tax Competition when Firms Choose their Organizational Form: Should Tax Loopholes for Multinationals be Closed? [PDF]
, 2005 We analyze a sequential game between two symmetric countries when firms can invest in a multinational structure that confers tax savings. Governments are able to commit to long-run tax discrimination policies before firms' decisions are made and before ...
Andreas Haufler, Sam Bucovetsky
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Studies and Scientific Researches: Economics Edition, 2010 Fiscal competition has been in the news ever since the OECD launched a campaign against “harmful tax competition” in 1996. Nor is it likely to disappear any time soon. Instead, it is likely to intensify, as more and more governments resort to lower taxes
Adina Violeta Trandafir
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Controlled Foreign Corporation and Importance of Exchange of International Information
International Journal of Public Finance, 2020 Countries that want to take a share from the funds and capital flows of the saving countries and companies have started to make tax arrangements in order to get a share from the market in question with their unfair competition.
Taner Ercan
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Health disparities in chronic liver disease
Hepatology, EarlyView., 2022 Abstract The syndemic of hazardous alcohol consumption, opioid use, and obesity has led to important changes in liver disease epidemiology that have exacerbated health disparities. Health disparities occur when plausibly avoidable health differences are experienced by socially disadvantaged populations.
Ani Kardashian +3 more
wiley +1 more source
Revisiting the debate on harmful tax competition in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Globalization leads to economic benefits for some countries but may have also many serious negative side effects for others. The increased mobility of economic activities may result in a sharp increase in tax competition between countries.
Veronika Sobotková
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