Results 111 to 120 of about 722,301 (203)

Can Tax Competition Lead to a Race to the Bottom in Europe? A Skeptical View [PDF]

open access: yes
This paper addresses the question of the likelihood of a race to the bottom in a monetary union, like the Euro-zone, that could result from tax competition between countries.
André Fourçans, Thierry Warin
core  

Is Competition for FDI Bad for Regional Welfare? [PDF]

open access: yes
We investigate the impact on regional welfare of policy competition for FDI when a multinational firm can strategically react to differences in statutory corporate tax rates and shift taxable profits to lower-tax jurisdictions.
G. De Feo, O. Amerighi
core  

Barriers to raising taxes on tobacco products in Uganda: a political economy analysis. [PDF]

open access: yesHealth Policy Plan
Zakumumpa H   +4 more
europepmc   +1 more source

Asymmetric Competition in the Setting of Diesel Excise Taxes in EU Countries [PDF]

open access: yes
This paper tests new implications of the asymmetric tax competition model on diesel excise taxes in the European Union (EU). I extend the standard tax competition model by replacing the unit demand assumption with iso-elastic demand.
Laszlo Paizs
core  

Tax Competition and Information Sharing in Europe: A Signaling Game [PDF]

open access: yes
This paper provides a challenging view to the tax harmonization issue. The literature often proposes tax harmonization to avoid free-riding behaviors in free-trade areas, and more particularly in monetary unions. Countries may decrease their tax rates in
André Fourçans, Thierry Warin
core  

Tax competition, location, and horizontal foreign direct investment [PDF]

open access: yes
We develop a model of capital tax/subsidy competition in which imperfectly competitive firms choose both the number and the location of the plants they operate.
Kristian Behrens, Pierre M. Picard
core  

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