Results 21 to 30 of about 724,527 (299)
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
doaj +1 more source
Kant-Nash Tax Competition [PDF]
SSRN Electronic Journal, 2019 In a two-country economy we analyze how tax competition differs from the standard all-Nashian tax competition, if one or both countries are Kantians in Roemer’s sense. Kantians are shown to choose a higher tax rate than Nashians for any given tax rate of the other country, which indicates that they seek to mitigate the (Nashian) race to the bottom.
Eichner, Thomas, Pethig, Rüdiger
openaire +2 more sources
Tax Competition Or Tax Coordination? What Is Better For The European Union?
Comparative Economic Research, 2015 Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location.
Joanna Działo
doaj +1 more source
Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]
, 2013 We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
Amerighi, Oscar, De Feo, Giuseppe
core +1 more source
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
openaire +3 more sources
Journal of Public Economic Theory, 2007 AbstractIn a classic model of tax competition, this paper shows that the level of public good provision and taxation in a decentralized 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 ...
Dhillon, Amrita +2 more
openaire +3 more sources
Tax competition and tax harmonization in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2004 The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax ...
Danuše Nerudová
doaj +1 more source
Philosophical re-thinking of international tax law: an analysis of harmful tax competition
Cambio, 2020 This study aims to re-think the harmful tax competition philosophically and through which to open a new route for further studies. With this aim, harmful tax competition is examined from epistemological, theoretical and methodological perspectives.
Ezgi Arik
doaj +1 more source
Studies and Scientific Researches: Economics Edition, 2010 Fiscal competition has been in the news ever since the OECD launched a campaign against “harmful tax competition” in 1996. Nor is it likely to disappear any time soon. Instead, it is likely to intensify, as more and more governments resort to lower taxes
Adina Violeta Trandafir
doaj +1 more source
SAGE Open, 2023 In the transition of China’s economy toward high-quality development, it will be increasingly important to coordinate the relationship between local government competition, environmental regulation, and the transformation of the economic growth mode.
Lingui Qin +5 more
doaj +1 more source