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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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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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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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Tax Competition and Employment
SSRN Electronic Journal, 2019 ABSTRACT 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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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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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 as a cause of falling corporate income taxes. A literature survey. [PDF]
, 2009 Tax rates on capital income, corporate income tax rates in particular, have been declining in most industrialized countries since the mid 1980ies. Among the explanations for this development tax competition between countries for mobile capital has been ...
Hochgatterer, Claudia, Leibrecht, Markus
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