Results 51 to 60 of about 14,283 (160)
Tax Competition and the Efficiency of 'Benefit-Related' Business Taxes [PDF]
SSRN Electronic Journal, 2015 We construct a tax competition model in which local governments finance business public services with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based value-added tax, and then assess which of the two tax instruments is more efficient.
Elisabeth Gugl, George R. Zodrow
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Tax Power and Tax Competition [PDF]
, 2018 There are few domains as suited as taxation at expressing the particularities of the Swiss system. Various elements combine here: the smallness of the country and of its cantons (and thus their exposure to external political and economic context), the federal system, the country’s decentralization, and direct democracy. The tax system, seen as a whole,
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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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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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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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OECD and Offshore Financial Centers
Московский журнал международного права, 2007 The article raises the controversial issues of using the features of offshore financial centers. The authors have made an attempt to highlight last initiatives of international organizations, particularly Organization for Economic Cooperation and ...
M. A. Petchenko, K. N. Semenko
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Valstybių konkurencijos mokesčiais apraiškų teisiniai aspektai
Teisė, 2009 Straipsnyje analizuojama tarpvalstybinė konkurencija tiesioginiais mokesčiais, tipinės jos formos ir valstybių taikomi būdai riboti neigiamus konkurencijos mokesčiais padarinius nacionalinėms mokestinėms pajamoms, siekiant atskleisti, jog konkurencijos ...
M indaugas Lukas
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Tax competition, environmental regulation and high-quality economic development: An empirical test based on spatial Durbin model. [PDF]
Front Public Health, 2022 Shangguan X, Hashmi SM, Hu H, Wong WK.
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SSRN Electronic Journal, 2006 Around the world, the tax laws are shaped by concerns with competitiveness. This paper provides a general theory of how taxes impact competitiveness. As part of that theory, this paper also introduces the concept of tax-based competitiveness neutrality.
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