Results 271 to 280 of about 724,527 (299)

Tax Competition Reconsidered

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, Zissimos, Ben, Dhillon, Amrita, Wooders, Myrna, Zissimos, Ben, Dhillon, Amrita   +5 more
openaire   +1 more source

Tax Competition and Tax Cartels

2008
Why 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.
openaire   +1 more source

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
openaire   +1 more source

Tax Competition

2010
Michael Braulke, Jörg Schimmelpfennig
openaire   +1 more source

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
exaly  

TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE

Journal of Economic Surveys, 2012
Markus Leibrecht
exaly  

Tax harmonization and tax competition in the European Union: Lessons from Switzerland

Journal of Public Economics, 1996
Werner W Pommerehne
exaly  

Tax Competition

2009
openaire   +1 more source

Tax and the city — A theory of local tax competition

Journal of Public Economics, 2013
Eckhard Janeba, Steffen Osterloh
exaly  

Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data

International Tax and Public Finance, 2005
Hannes Winner
exaly