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
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Interaction between vertical and horizontal tax competition: evidence and some theory. [PDF]
The aim of this paper is to determine to what extent and how federal taxes affect local tax decisions. Testing the impact of an increase in the federal tax on horizontal tax competition with Canada-US data for 1984--1994, we find evidence that an ...
Rizzo, Leonzio
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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,
openaire +1 more source
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
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Tax Competition for Heterogeneous Firms with Endogenous Entry [PDF]
This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and ...
Carsten Eckel, Ronald B. Davies
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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
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Tax Competition, Relative Performance and Policy Imitation [PDF]
Rather than about absolute payoffs, governments in fiscal competition often seem to care about their performance relative to other governments. Moreover, they often appear to mimic policies observed elsewhere. We study such behaviour in a tax competition
Andreas Wagener
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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.
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Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons [PDF]
Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with – ceteris ...
Emmanuelle Reulier, Lars P. Feld
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Commodity tax competition and industry location under the destination- and the origin-principle [PDF]
We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes.
BEHRENS, Kristian +3 more
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