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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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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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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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Tax Competition as a Challenge to the Governance of Global Economy
European Spatial Research and Policy, 2012 The paper analyses the role of tax competition in global economy. How can tax systems respond to the challenge – by international cooperation or by national rules, by tax harmonisation or by tax competition?
Seppo Penttilä, Jukka Kultalahti
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Tax Competition: Global but Virgin under Rwandan Law
Recht in Afrika, 2020 This paper’s foundation is the global character of (harmful) tax competition. While this phenomenon’s global existence is widely recognised alongside the global endeavours to fight against it, the situation in Rwanda seems not to be the same.
Pie Habimana
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The Impact of Taxes on Competition for CEOs [PDF]
European Accounting Review, 2016 This paper contributes to the question of how taxation of corporate profits and wages affects competition among firms for highly skilled human resources such as CEOs. Use of a theoretical model shows that wage taxes can have a substantial impact on the outcome of such a competition if marginal tax rates are different as in an international labor market.
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Property tax competition: A quantitative assessment
Journal of Urban Economics, 2022 We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common ...
Borck, Rainald +2 more
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Journal of Public Economic Theory, 2009 AbstractThis paper examines a symmetric Nash equilibria of a two‐country model of fiscal competition with a continuum of taxable commodities in each country. The innovation is to impose a uniformity restriction that there can be only two rates of tax on the different commodities, a positive rate and the zero rate.
Belan, Pascal, Gauthier, Stéphane
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Does tax competition make tax reform essential?
Central European Public Administration Review, 2006 Tax competition is generally defined as competition between national economies to increase their competitiveness and attract foreign investment by means of tax policy.
Maja Klun
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