Results 61 to 70 of about 14,283 (160)

Harmful Tax Competition in the EU with Reference to Croatia [PDF]

Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2005
The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation) and their effects when taking into account ...
Saša Drezgić
doaj  

Global Tax Revenue Shortfalls due to Corporate Income Tax Avoidance, Evasion, and Illicit Trade: Evidence from the Tobacco Sector

Tobacco Prevention and Cessation, 2018
Introduction The production of tobacco is concentrated among a handful of very large transnational tobacco corporations (TTCs) that operate simultaneously in several countries.
Estelle Dauchy, Erika Siu
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

The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries [PDF]

Societas et Iurisprudentia, 2013
The aim of this study is to determine whether in corporate income tax sphere exists the competition between states, which allows states with lower tax burdens to get higher tax revenues for the benefit of their budgets. The hypothesis is verified through
Květa Kubátová
doaj  

Competition for Migrants in a Federation: Tax or Transfer Competition? [PDF]

SSRN Electronic Journal, 2012
This paper provides an analysis of competition for migrants. Competing in taxes (transfers) renders migration flows less (more) elastic with respect to changes in fiscal policy. Jurisdictions with aligned preferences (i.e. jurisdictions that maximize the interest of the same type of households, either mobile or immobile households) prefer to reduce the
openaire   +5 more sources

The Effects of Tax Competition [PDF]

Theoretical and Applied Economics, 2010
Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free
Ioan TALPOŞ, Alexandru O. CRÂŞNEAC
doaj   +1 more source

International Tax Competition on the Contemporary Period of the World Economy’s Development Международная налоговая конкуренция на современном этапе развития мировой экономики [PDF]

Problemi Ekonomiki, 2011
The article under review is devoted to the peculiarities in the international tax competition process in the modern world economy. Changes in the national tax systems of the main participants of the international tax competition under pressure of the ...
Pogorletskiy Alexander I.
doaj  

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. Panel regression results suggest that reductions in statutory corporate income tax rates can explain one-third of the rise ...
Kawamoto, Atsushi, Muraki, Kei
openaire   +1 more source

Intergovernmental Competition and Agricultural Science and Technology Innovation Efficiency: Evidence from China

Agriculture
Against the backdrop of global challenges to food security and China’s push to modernize its agriculture, it is critical to understand how government strategies affect innovation efficiency.
Daohan Yu, Fang Wang
doaj   +1 more source

New Evidence on the Price Effects of Cigarette Tax Competition. [PDF]

Public Finance Rev, 2016
Carpenter CS, Mathes MT.
europepmc   +1 more source