Results 271 to 280 of about 1,679,155 (308)
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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, 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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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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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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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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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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