Capital Levies and Transition to a Consumption Tax

Capital Mobility and Tax Competition : A Survey

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment and whether welfare gains can be achieved through international tax coordination. We deve...

State Capacity, Capital Mobility, and Tax Competition

Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capaci...

Capital Mobility and Tax Competition

This text surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment and whether welfare gains can be achieved through international tax coordination. Our anal...

efl teachers job satisfaction and social capital in relation to students’ motivation

abstract this mixed method study examines whether there is any relationship among the variables of the study (job satisfaction, social capital and motivation). the researcher considered job satisfaction and social capital as independent variables; motivation is the dependent variable of the study. the researcher applied a questionnaire to assess each variable. to measure efl teachers’ job sati...

Implementing a Progressive Consumption Tax