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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
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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
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What has been the tax competition experience of the past 20 years? [PDF]
, 2004 This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition. Both individual countries? reforms and multilateralinitiatives and developments are covered.
Griffith, R, Klemm, A
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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
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The Theory Of International Tax Competition: Comparative Analysis [PDF]
SocioEconomic Challenges, 2021 The country’s ability to compete for financial and investment resources in the international arena depends on a number of factors that determine the favorable business environment, the level of protection of citizens’ rights, and the material well-being ...
Inna Tiutinyk, Oleksiy Mazurenko
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European Papers, 2019 (Series Information) European Papers - A Journal on Law and Integration, 2019 4(1), 225-250 | Article | (Table of Contents) I. Introduction. - II. Tax competition and the EU internal market: from beneficial to ever more dangerous. - II.1.
Pieter Van Cleynenbreugel
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Controlled Foreign Corporation and Importance of Exchange of International Information
International Journal of Public Finance, 2020 Countries that want to take a share from the funds and capital flows of the saving countries and companies have started to make tax arrangements in order to get a share from the market in question with their unfair competition.
Taner Ercan
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The Legal Aspect of the Tax Competition in EU: Case of Kosovo
Sriwijaya Law Review, 2019 The aim of this paper is to analyse the tax competition -fiscal competition within the EU Member States. The complexity of the tax competition concept in the EU will be addressed in two dimensions: the impact of tax competition on the growth of foreign ...
Fitore Gezim Morina
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Paternalism and Tax Competition [PDF]
The Scandinavian Journal of Economics, 2009 AbstractWhen consumers make mistakes, the government may wish to use paternalistic taxation as a corrective measure. We analyse the extent to which tax competition undermines the feasibility of paternalistic taxation. We show that the paternalistic component of a tax on a harmful good is reduced when there is cross‐border shopping, but it does not ...
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Local Tax Competition in Poland?
Miscellanea Geographica: Regional Studies on Development, 2016 The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe.
Swianiewicz Paweł, Łukomska Julita
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