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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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Tax competition, tax coordination, and e‐commerce
Journal of Public Economic Theory, 2017AbstractThis 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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2001
In a classic model of tax competition, we show that the level of public good provision and taxation in a Nash equilibrium can be efficient or inefficient with either too much, or too little public good provision. The key is whether there exists a unilateral incentive to deviate from the efficient state and, if so, whether this entails raising or ...
Wooders, Myrna +5 more
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In a classic model of tax competition, we show that the level of public good provision and taxation in a Nash equilibrium can be efficient or inefficient with either too much, or too little public good provision. The key is whether there exists a unilateral incentive to deviate from the efficient state and, if so, whether this entails raising or ...
Wooders, Myrna +5 more
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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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Integrative oncology: Addressing the global challenges of cancer prevention and treatment
Ca-A Cancer Journal for Clinicians, 2022Jun J Mao,, Msce +2 more
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Tax Competition and Yardstick Competition
Journal of Economics and Management, 2009This 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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Multidisciplinary standards of care and recent progress in pancreatic ductal adenocarcinoma
Ca-A Cancer Journal for Clinicians, 2020Aaron J Grossberg +2 more
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Oral complications of cancer and cancer therapy
Ca-A Cancer Journal for Clinicians, 2012Joel B Epstein +2 more
exaly