Results 71 to 80 of about 62,429 (239)
On the Sustainability of Partial Tax Harmonization among Asymmetric Countries [PDF]
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three countries asymmetric in repect to their capital endowments.
Chikara Yamaguchi +2 more
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The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates? [PDF]
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians.
Heinemann, Friedrich, Osterloh, Steffen
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VOLUNTARY DISCLOSURE PROGRAM IN PERSPECTIVE OF THE LAW ON THE HARMONIZATION OF TAX REGULATIONS [PDF]
, 2023 Herianto Herianto
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Mobile Tax Base as a Global Common [PDF]
If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use.
Kai A. Konrad
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The origin principle and the welfare gains from indirect tax harmonization [PDF]
, 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
López García, Miguel Ángel
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Tax Harmonization in the Conditions of Development of International Economic Associations
, 2017 Svetlana Kadomtseva, Yulia Zolotareva
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Tax Havens Within the EU: Barriers, Harmonization, or Competition? [PDF]
, 1997 Helmut Becker
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HARMONIZATION. COMPARATIVE APPROACH OF THE ROMANIAN FISCAL CODE AND FRENCH GENERAL TAX CODE [PDF]
Even with all the current debates on the harmonization of corporate income taxes within the European Union, the EU countries continue to support their own national corporate income taxes.
Anamari-Beatrice STEFAN
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