Results 61 to 70 of about 722,301 (203)

Tax competition reconsidered [PDF]

In a classic model of tax competition, we show that the level of public good provision and taxation in a Nash equilibrium can be efficient or inefficient with either too much, or too little public good provision.
Dhillon, Amrita, Wooders, Myrna Holtz, Zissimos, Ben   +2 more
core   +3 more sources

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
doaj   +1 more source

Capital Tax Competition with Three Tax Instruments [PDF]

Journal of Contextual Economics – Schmollers Jahrbuch, 1998
The paper studies the role of capital mobility for efficiency of decentralized fiscal policies in a tax competition model where only a distorting wage, the residencebased and the source-based capital tax are available. We extend Bucovetsky and Wilson (1991) in deriving second-best taxation rules for small and large countries for each of the four ...
openaire   +3 more sources

HOTELLING TAX COMPETITION [PDF]

This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision.
Wooders, Myrna, Zissimos, Ben
core  

Tax Competition

, 2020
This paper examines the determinants of corporate savings in a cross-country panel setting. Specifically, it employs firm-level data covering more than 540,000 firm-year observations for 12 advanced and emerging market economies.
Kawamoto, Atsushi, Muraki, Kei
openaire   +1 more source

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
doaj   +1 more source

What do Theories of Tax Competition Predict for Capital Taxes in EU Countries? A Review of the Tax Competition Literature [PDF]

The paper reviews the theoretical literature on capital tax competition relevant for capital taxation in the European Union. The basic tax competition model a la Zodrow and Mierzkowski (1986) is presented, and the arguments of the literature are ...
Signe Krogstrup
core  

Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes [PDF]

An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries.
Haufler, Andreas, Stähler, Frank
core   +3 more sources

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.
europepmc   +1 more source

Relaxing Tax Competition through Public Good Differentation [PDF]

This paper argues that, because governments are able to relax tax competition through public good differentiation, traditionally high-tax countries have continued to set taxes at a relatively high rate even as markets have become more integrated. The key
Wooders, Myrna, Zissimos, Ben
core