Results 81 to 90 of about 722,301 (203)
Delegation and Emission Tax in a Differentiated Oligopoly [PDF]
This paper examines how product differentiation as well as strategic managerial delegation affects optimal emission tax rate, environmental damage and social welfare, under alternative modes of product market competition. It shows that, under pure profit
Rupayan Pal
core +4 more sources
Tax Competition – Greenfield Investment versus Mergers and Acquisitions [PDF]
In this paper, we analyze tax competition in a model where investor firms have the choice between two types of investment, greenfield investment and mergers and acquisitions.
Clemens Fuest, Johannes Becker
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Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition [PDF]
Thin capitalization rules have become an important element in the corporate tax systems of developed countries. This paper sets up a model where national and multinational firms choose tax-efficient financial structures and countries compete for ...
Andreas Haufler, Marco Runkel
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Endogenous Choice on Tax Instruments in a Tax Competition Model: Unit Tax versus Ad Valorem Tax [PDF]
This paper analyzes an endogenous choice problem with regard to tax instruments in a capital tax competition model. Considering a symmetric and two-region model of tax competition, where each region is allowed to choose either unit or ad valorem tax, we ...
Hikaru Ogawa +2 more
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Increasing Returns in a Standard Tax Competition Model [PDF]
The standard tax competition literature predicts a race to the bottom in capital tax rates as capital mobility increases. Recently, the very different modeling framework of the new economic geography literature has produced the contrasting result that ...
Signe Krogstrup
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AgricultureAgainst 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
Culture and Taxes: Towards Identifying Tax Competition [PDF]
We propose a new strategy to identify the existence of interjurisdictional tax competition and to estimate its spatial reach. Our strategy rests on differences between desired tax levels, determined by culture-specific preferences, and equilibrium tax ...
Beatrix Eugster, Raphaël Parchet
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Tax Competition for Heterogeneous Firms with Endogenous Entry:The Case of Heterogeneous Fixed Costs [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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, 2022 We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common ...
Borck, Rainald (Prof. Dr.) +2 more
openaire +1 more source
Corporate Tax Competition and the Decline of Public Investment [PDF]
The government’s choices of the corporate tax rate and public investment are interdependent. In particular, they both respond positively to the other. Therefore, international tax competition not only drives corporate tax rates to lower levels but might ...
Francois Pouget, Pedro Gomes
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