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Risk diversification and tax competition: The influence of risk correlations and tax provisions on tax competition [PDF]

, 2000
Die Autoren leiten aus dem Standard-Portfolio-Modell Nachfrageelastizitäten nach riskanten Anlagealternativen her und bringen diese in ein einfaches nicht-kooperatives spieltheoretisches Modell zum Steuerwettbewerb zwischen kapitalimportierenden Ländern ein.
Berndt, Markus, Reichl, Bettina
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8. economic growth
1. no poverty
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harmful tax competition
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steuerwettbewerb
9. industry and infrastructure
12. responsible consumption

Tax competition, tax coordination, and e‐commerce

Journal of Public Economic Theory, 2017
AbstractThis paper contributes to the political debate on commodity tax coordination in Europe. It examines, within Nielsen's setting, the impact of online shopping on taxes and tax competition and contrasts destination‐based taxation with origin‐based taxation. Heterogeneous consumers surf the Internet at a cost.
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Tax Competition and Yardstick Competition

Journal of Economics and Management, 2009
This paper uses the ratio of announced rent value to average market price of land as a proxy for the real land tax rate, and employs the spatial econometric approach to estimate the tax competition among local jurisdictions in Taiwan. The empirical results show that the real land tax rate reflects spatial auto-correlation and tax rate interactions ...
Jing-Yau Chen Cheng, Chih-Ming Hong
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Research on the nonlinear mechanism underlying the effect of tax competition on green technology innovation - An analysis based on the dynamic spatial Durbin model and the threshold panel model

Resources Policy, 2022
Yaling Deng
exaly

Regional Competition On Tax Administration [PDF]

, 2012
The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools on which regional institutions can interact between them.
Luca Salvadori +2 more
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Tax competition