Results 101 to 110 of about 722,301 (203)

The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions [PDF]

The views on the welfare effects of tax competition differ widely. Some see the fiscal externalities as the cause for underprovision of public goods, while others see tax competition as means to reduce government inefficiencies.
Janeba, Eckhard, Schjelderup, Guttorm
core  

Tax Competition and Asymmetric Countries

Ekonomika, 2004
This paper explores the consequences of a difference in the levels of public inputs accumulated over time in a small open economy model where capital tax revenues are used exclusively for the provision of public inputs, while the government sets the ...
Anton Jevcak
doaj  

Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

International Journal of Public Finance, 2017
Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public ...
Zeynep Nihan ÇAMURCU
doaj  

Tax competition in federations and the welfare consequences of decentralization [PDF]

This paper explores the impact of intensified tax competition within federal systems characterized by the presence of both horizontal tax externalities between the states and vertical tax externalities between states and federal government. It shows that
Christos Kotsogiannis, Michael J. Keen
core  

Are Small countries leaders of the European tax competition ? [PDF]

The aim of this paper is to develop a better understanding of the literature dealing with strategic fiscal behaviours of small EU countries using estimations of tax reaction functions of competing national governments.
Mathilde Peyrat, Nicolas Chatelais
core  

Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]

Int Tax Public Financ
Petkova K, Stasio A, Zagler M.
europepmc   +1 more source

Spatial tax competition in the EU15. [PDF]

Tax competition in the European Union is ¯erce. Especially since the en-try of the new member States, tax reforms in the "old" Europe are frequent.In this paper we formally test the presence of strategic tax setting in the oldEU14 as a reaction to the ...
Crabbé, Karen, Vandenbussche, Hylke
core  

Spatial tax competition in EU15. [PDF]

Tax competition in the European Union is ¯erce. Especially since the en-try of the new member States, tax reforms in the "old" Europe are frequent.In this paper we formally test the presence of strategic tax setting in the oldEU14 as a reaction to the ...
Crabbé, Karen, Vandenbussche, Hylke
core  

Is Targeted Tax Competition Less Harmful than its Remedies? [PDF]

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?
Eckhard Janeba, Michael Smart
core  

A causal framework for evaluating drivers of policy effect heterogeneity using difference-in-differences. [PDF]

Health Serv Outcomes Res Methodol
Hettinger G, Lee Y, Mitra N.
europepmc   +1 more source