Results 1 to 10 of about 62,005 (291)
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
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
exaly +3 more sources
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
core +2 more sources
Is partial tax harmonization desirable? [PDF]
Journal of Public Economics, 2008 We consider a setting in which capital taxation is characterized by two distortions working in opposite directions. On one hand, governments engage in tax competition and are tempted to lower capital tax rates. On the other hand, they are unable to commit to future policies and, once capital has been installed, have incentives to increase taxes.
Paola Conconi
exaly +6 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
core +6 more sources
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
core +2 more sources
Environmental taxation, tax competition, and harmonization [PDF]
Journal of Urban Economics, 2004 Abstract This paper studies the tax competition problem in the presence of transboundary pollution. It shows that economic integration causes the firms to adopt the same or less polluting technologies, but it nevertheless increases aggregate emissions and lowers welfare.
Helmuth Cremer
exaly +3 more sources
CORPORATE TAX RATES IN THE CONTEXT OF TAX HARMONIZATION
Humanities and Social SciencesCorporate taxes are important for this study since differences in rates can lead to distortions in economic competition and relocation of capital to countries with better tax conditions.
Šimon ULIČNÝ, Alena ANDREJOVSKÁ
doaj +2 more sources
The origin principle and the welfare gains from indirect tax harmonization [PDF]
International Tax and Public Finance, 1996 The purpose of this paper is to establish a parallelism between the analyses in Keen (1987,1989.a) referred to indirect tax harmonization when taxes are levied according to the destination principle and its counterpart when taxes are imposed on an origin
Miguel-Angel Lopez-Garcia
exaly +2 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
Albert van der Horst +4 more
core +5 more sources