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Policy frameworks for promoting public hospital development in major economies: implications for China. [PDF]
Front Public HealthShu Y, Li Z, Xie R.
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Tax and the city — A theory of local tax competition
Journal of Public Economics, 2013Abstract In this paper we propose a novel theoretical model of tax competition at the local level. Large jurisdictions (cities) compete both locally with smaller neighbouring communities and interregionally with more distant cities, while small jurisdictions (hinterlands) compete only with other jurisdictions in their neighbourhood.
Eckhard Janeba, Steffen Osterloh
exaly +3 more sources
Tax Competition and Employment
SSRN Electronic Journal, 2019ABSTRACT We examine how exposure to international tax competition affects domestic firms’ employment. Consistent with prior work, we find evidence that reductions in foreign tax rates affect the domestic competitive environment via increases in import competition and investment in foreign-owned subsidiaries.
Glaeser, Stephen +2 more
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Tax Competition with Intermunicipal Cooperation
SSRN Electronic Journal, 2020We study local tax competition when municipalities can voluntarily cooperate with neighboring jurisdictions. In France, the strongest form of cooperation among municipalities occurs by forming an “establishment for inter-municipal cooperation” (EIMC).
Agrawal, David +2 more
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Is it tax competition or tax exporting?
Journal of Urban Economics, 2003Abstract This paper extends the basic tax-competition model to a framework in which jurisdictions have market power over the price of the output produced within their borders. If firms within the jurisdiction are competitive, the jurisdiction can play the role of monopoly-rent collector by using taxes to restrict the level of output. It is shown that
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Tonnage Tax And Tax Competition
2009Taxation is by its nature one of the main elements distorting competition. Traditionally, most developed states around the world impose as their main business tax a tax calculated on business profits. This chapter deals with cases of legal orders which abolish ordinary corporate tax in favour of the tonnage tax.
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Economic Affairs, 2003
In the modern world, capital enterprise and skilled labour are increasingly mobile, and naturally attracted to countries with low taxes. Indeed tax competition can be healthy, and far preferable to a ‘tax collectors’ cartel.’ The right of the fiscally oppressed to move themselves and their capital elsewhere is a great defender of economic freedom.
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In the modern world, capital enterprise and skilled labour are increasingly mobile, and naturally attracted to countries with low taxes. Indeed tax competition can be healthy, and far preferable to a ‘tax collectors’ cartel.’ The right of the fiscally oppressed to move themselves and their capital elsewhere is a great defender of economic freedom.
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Tax Competition and Tax Cartels
2008Why is competition between institutions usually viewed in a negative light, when competition is considered positive in most other economic contexts? The contributors to this volume introduce new perspectives on this issue, analytically and empirically exploring reasons for this perception.
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TAX COMPETITION, BENEFIT TAXES, AND FISCAL FEDERALISM
National Tax Journal, 1998* Abstract - As the world becomes more globalized and resources become more internationally mobile, the issue of tax competition is moving to the forefront of debates surrounding national tax systems. Those who have studied taxation in a federal system of govern- ment will recognize that this debate is not new. This paper presents the conceptual issues
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