Results 11 to 20 of about 1,679,155 (308)
Tax competition: A general review [PDF]
Ekonomski Anali, 2004 Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions) in attracting capital (investors) by tax instruments ...
Raičević Božidar B., Nenadić Jelena
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The regulation of harmful tax competition in the EAC: current status, challenges, and ways forward
KAS African Law Study Library, 2021 Harmful tax competition is a topic that is globally and hotly discussed. For the past three decades, research on this topic consistently increased. Globally, states have been engaged in different projects aiming at regulating that phenomenon.
Pie HABIMANA
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Tax Evasion and Competition [PDF]
SSRN Electronic Journal, 2007 AbstractUsing aCournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, we show that more intense competition may have the negative side effect of increasing tax evasion, thereby, lowering public revenues and welfare. This will be the case if market entry costs decrease. A similar result will hold if marginal production
Laszlo Goerke, Marco Runkel
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Tax Competition and Tax Harmonization With Evasion [PDF]
Topics in Economic Analysis & Policy, 2004 Abstract We examine a two-jurisdiction tax competition environment where local governments can only imperfectly monitor where agents pay taxes and risk-averse individuals may choose to cross borders to pay lower taxes in a neighboring location. In a game between local authorities, we find that, when communities differ in size, in equilibrium ...
Nestor Gandelman +1 more
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Boundaries between Fair and Harmful Tax Competition
Journal of Education, Health and Sport, 2016 The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition.
Paweł Szwajdler
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European Law Open, 2023 By the turn of the 1990s, tax competition among national governments had emerged as a powerful law-making practice. The possibility of tax competition essentially depends on the design of transnational law, such as European law. This Article examines the
Jussi Jaakkola
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Hotelling Tax Competition [PDF]
, 2003 This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling's Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid.
Myrna Wooders, Ben Zissimos
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Tax Competition and Tax Revenues [PDF]
Intereconomics, 2006 It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries.
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Globalization, fiscal policy and free competition: The impact in EU [PDF]
SHS Web of Conferences, 2021 Research background: Globalization has profoundly changed the rules of play in the international economy. A new world order, new challenges and new difficulties have arisen as well new strategies to avoid the consequences of global free competition ...
Anjos Maria do Rosário
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Effects of Tax Competition on the Economy of EU Member States [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2022 This paper aims to analyze the concept of fiscal competition and the goals pursued by the authorities to stimulate the increase of budgetary efficiency.
Camelia Mădălina BELDIMAN
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