Results 1 to 10 of about 14,283 (160)
Tax competition with parasitic tax havens [PDF]
Journal of Public Economics, 2009 We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use resources in an attempt to limit the transfer of tax revenues to the havens.
Joel Slemrod, John D Wilson
exaly +2 more sources
Does local government tax competition promote industrial transformation and upgrading? [PDF]
PLoS ONEPromoting industrial transformation and upgrading (ITU) is the vital driving force for achieving high-quality economic development. This paper systematically interprets the theoretical mechanism of the impact of local government tax competition on ITU ...
Yuxin Meng, Xiaodong Yang, Chunji Zheng
doaj +2 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
doaj +1 more source
Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]
E3S Web of Conferences, 2020 International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies.
Shakbutova Aliya +4 more
doaj +1 more source
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
Measures against harmful tax competition in the European Union [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013 This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization ...
Cvjetković Cvjetana
doaj +1 more source
Unfair tax competition influence on the development of the sustainable economy and international economic relations [PDF]
E3S Web of Conferences, 2021 The gist of this article boils down to the impact of unfair tax competition on the current state and further development of a sustainable economy and international economic relations.
Sokolova Olga +2 more
doaj +1 more source
Tax competition and Leviathan [PDF]
European Economic Review, 1996 Abstract Attitudes towards downward pressure on tax rates from international tax competition depend on attitudes towards government. This paper synthesises the two extremes which, as in other areas of public finance, have dominated the debate, typically being presented as stark alternatives: the view of government as a Leviathan (from which tax ...
Jeremy Edwards, Michael Keen
openaire +1 more source
Hotelling Tax Competition [PDF]
SSRN Electronic Journal, 2003 This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling’s Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid.
Myrna Wooders, Ben Zissimos
openaire +4 more sources
Agglomeration and Tax Competition [PDF]
SSRN Electronic Journal, 2004 Abstract Tax competition may be different in ‘new economic geography settings’ compared to standard tax competition models. If the mobile factor is completely agglomerated in one region, it earns an agglomeration rent which can be taxed. Closer integration first results in a ‘race to the top’ in taxes before leading to a ‘race to the bottom’.
Rainald Borck, Michael Pflüger
openaire +4 more sources