Results 71 to 80 of about 724,527 (299)
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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Preferential tax regimes with asymmetric countries [PDF]
, 2006 Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax ...
Bucovetsky, Sam, Haufler, Andreas
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Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
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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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Tax harmonization and tax competition in Europe [PDF]
European Economic Review, 1990 Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited exchange rate argument is of no help.
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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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Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
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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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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