Results 51 to 60 of about 722,301 (203)
European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
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The BEPS Project and International Tax Competition
Finance, Accounting and Business AnalysisPurpose: The purpose of the present article is to theoretically analyze the impact of the BEPS Project on international tax competition and its possibilities to reduce harmful tax competition.
Nelly Popova
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TAX SYSTEM COMPETITION – INSTRUMENTS AND BENEFICIARIES
Ekonomia i Prawo, 2014 Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct
Krzysztof Biernacki
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SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND [PDF]
Acta Geobalcanica, 2017 The main research question is how spatial proximity of other agents (neighboring municipalities) influences decision making of local politicians deciding upon user charges for local public services and rates of local taxes.
Paweł Swianiewicz
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Internal Tax Competition: Does This Result in Economic and Investment Growth?
Nauki o Finansach, 2020 The purpose of the article is to assess the impact of tax competition at national level on economic growth and capital formation. The internal tax competition was considered from the point of view of fiscal decentralisation.
Tetiana Paientko +2 more
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The European integration process and the future of national tax systems [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The establishment of the European Union (EU) has had a huge impact on Europe which has become a substantially different place as compared to what it used to be in some earlier times.
Dimitrijević Marina
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COORDINATES OF THE FISCAL POLICY IN THE MEMBER STATES OF EU [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 Regardless of the mode how is regarded the fiscal policy – a fundamental tool in the procurement of public funds, element determinant of economic growth, a means of influence of the consumption, saving or investments, it remains an important ...
DOBROTĂ GABRIELA +2 more
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Journal of Human Environmental Studies, 2017 This paper investigates Tiebout's conjecture on the role of heterogeneity in tastes for local public goods in the context of income-tax competition and Helpman-type model of New Economic Geography (NEG, hereafter).
Haruhisa Ishizuka, Tatsuaki Kuroda
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Public Sector Economics, 2019 This paper evaluates whether the agency problem in public administration shapes Spanish municipalities’ tax policy. To this aim, we have considered 2,431 Spanish municipalities for the period from 2002 to 2013.We find significant evidence of tax ...
Francisco Bastida +2 more
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Corporate tax competition: A meta-analysis
European Journal of Political Economy, 2021 Abstract Do jurisdictions compete over corporate taxes? The extent of uncooperative strategic government interactions in corporate tax policy remains unclear, because the results reported in relevant econometric studies vary considerably. This paper applies meta-analysis and meta-regression methods to a novel dataset consisting of 604 observations on
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