Results 41 to 50 of about 722,301 (203)
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: 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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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
core
Tax Competition and Tax Harmonization With Evasion [PDF]
Topics in Economic Analysis & Policy, 2004 Abstract We examine a two-jurisdiction tax competition environment where local governments can only imperfectly monitor where agents pay taxes and risk-averse individuals may choose to cross borders to pay lower taxes in a neighboring location. In a game between local authorities, we find that, when communities differ in size, in equilibrium ...
Nestor Gandelman +1 more
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Cross-border loss offset can fuel tax competition [PDF]
, 2013 Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where multinational ...
Haufler, Andreas, Mardan, Mohammed
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Globalization, Tax Competition and Tax Burden İn Turkey
International Journal of Public Finance, 2016 1990’s world was quite different from the world of 1950’s. Especially in the last twenty years, the increasing involvement of Japan in the world economy since the 1990s, in addition to the dominance of globalization and market economy throughout the ...
Veli KARGI, Tacim YAYĞIR
doaj
Fighting Multiple Tax Havens [PDF]
, 2010 This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens.
Elsayyad, May, Konrad, Kai A.
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ASPECTS OF INTERNATIONAL TAX COMPETITION: LITHUANIAN EMPIRICAL EVIDENCE BASED ON SVAR APPROACH
Ekonomika, 2013 . This paper aims to investigate the effects of tax policy on macroeconomic variables in the context of tax competition issues. Incentives to invest in a country are determined by a prospective rate of return, which is partially determined by the level ...
Violeta Klyvienė
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Humanities & Social Sciences Communications, 2020 Agency problems arise in any environment involving a principal–agent relationship. This study examines the effect of horizontal fiscal externalities on the optimal matching grant rate in a model where agency costs are inevitable. Because this study takes
Tong Yang
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