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International tax competition and gains from tax harmonization [PDF]
Economics Letters, 1991 In a world economy there are two types of distortions which can be caused by capital income taxation in addition to the standard closed-economy wedge between the consumer-saver marginal intertemporal rate of substitution and the producer-investor ...
Assaf Razin, Efraim Sadka
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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.
Hans‐Werner Sinn
+4 more sources
British Columbia’s Harmonized Sales Tax: A Giant Leap in the Province’s Competitiveness [PDF]
The School of Public Policy Publications, 2010 British Columbia’s harmonization of its sales tax with the federal goods and services tax (GST) will result in a giant leap in the province’s competitiveness, both domestically and internationally. By 2020, the combined effect of federal and provincial
Jack M. Mintz
doaj +7 more sources
Corporate Tax Harmonization in the EU [PDF]
, 2009 This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the
Léon Bettendorf +4 more
core +8 more sources
Is tax harmonization useful? [PDF]
International Tax and Public Finance, 2001 It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced.
Bernd Genser, Wolfgang Eggert
core +5 more sources
Agglomeration, Integration and Tax Harmonization [PDF]
European Economic Review, 2001 This paper considers tax competition and tax harmonization in the presence of agglomeration forces and falling trade costs. With agglomerative forces operating, industry is not indifferent to location in equilibrium, so perfectly mobile capital becomes a
Richard Baldwin
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Tax competition and tax harmonization with evasion [PDF]
Topics in Economic Analysis & Policy, 2004 We examine a two-jurisdiction tax competition environment where local governments can only imperfectly monitor where agents pay taxes and risk-averse individuals my choose to cross borders to pay lower taxes in a neighboring location.
Nestor Gandelman +1 more
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HARMONIZATION OF TAX POLICIES: REVIEWING MACEDONIA AND CROATIA
, 2015 The tax harmonization is a complex issue in the process of European integration. The tax harmonization is a process of convergence of the tax system based on mutual set of rules and, in general, it means existence of identical or similar tax rates for ...
Sasho Kozuharov +2 more
openalex +3 more sources
Changes of the value added tax in the tax-harmonization process with EC directives [PDF]
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 The aim of this article is to bring near the topical process of the assimilation the Czech law of value added tax to the EC-directives. The attention will be paid to the development of the harmonization this law in 1993 – 2003 and I will describe and ...
Andrea Votavová
doaj +2 more sources
Kajian Ekonomi dan Keuangan, 2015 ASEAN Tax Forum was established in the ASEAN Minister of Finance meeting in Bali April 2011. The forum consists of tax authority among ASEAN countries intended for exchange of information on the tax regime and instruments among Member States as well as to work on the issues of avoidance of double taxation and addressing withholding tax to further ...
Suska Suska, Yuventus Effendi
openalex +3 more sources