Results 91 to 100 of about 722,301 (203)

Fighting international tax avoidance [PDF]

There is broad agreement in theoretical work that taxes on capital income arebound to cease when markets become fully integrated. In particular, high-tax countries should be concerned about tax competition, and empirical evidence onthe working of tax ...
Alfons Weichenrieder
core  

Taxes and Competitiveness

SSRN Electronic Journal, 2006
Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality.
openaire   +2 more sources

New Evidence on the Price Effects of Cigarette Tax Competition. [PDF]

Public Finance Rev, 2016
Carpenter CS, Mathes MT.
europepmc   +1 more source

Mobile Tax Base as a Global Common [PDF]

If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use.
Kai A. Konrad
core  

Opportunity and accounts consolidation conditions [PDF]

This paper presents some aspects regarding competition and harmonization in European Union fiscal policy, especially after the last enlargement on 2007.
Eugenia Ramona Nandra
core  

Optimal Income Taxation with Tax Competition [PDF]

We introduce tax competition for mobile labor into an optimal-taxation model with two skill levels. We analyze a symmetric subgame-perfect Nash equilibrium of the game between two governments and two taxpayer populations.
Alfons Weichenrieder, Vilen Lipatov
core  

Main Changes in European Tax Policies between 2007 and 2011

Theory, Methodology, Practice, 2013
The paper is devoted to studying the tax policy changes of the European Union countries in the period of economic crisis. The main aim of the paper is to categorise the main types of tax policy responses to the economic challenges and the major ...
Sándor Bozsik
doaj  

"Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods" [PDF]

This paper explores the implications of the interaction between interregional tax competition and intraregional political competition for the optimal provision of public goods.
C. C. Yang, Toshihiro Ihori
core  

Strategic delegation and international capital taxation [PDF]

The literature on tax competition generally concludes that international coordination of capital taxes among symmetric countries increases tax rates. This paper investigates whether this conclusion also holds in a political economy framework where taxes ...
Brückner, Matthias
core  

Tax Competition in an Expanding European Union [PDF]

This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we use a market potential weighting scheme to estimate the slope of best responses. We find robust evidence for tax competition.
Johannes Voget, Ronald B. Davies
core