How Socialization Attenuates Tax Competition
نویسندگان
چکیده
منابع مشابه
Tax Competition : How Great Is the Challenge ?
Hardly any week passes by in ‘Old Europe’ without a discussion about tax reforms as a reaction to the fl at tax challenge of new member countries of the European Union (EU). By many observers this is interpreted as an expression of the race to the bottom that supposedly results from fi erce tax competition in Europe and around the globe. Instead of looking at descriptive fi gures of corporate i...
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Competition among regional governments may lead to suboptimal levels of capital taxation, as governments ignore the external benefits of capital flight to other regions. However, there have been few attempts to quantify the magnitude of the resulting efficiency losses. This paper presents extensive calculations of the efficiency costs over a wide range of parameter scenarios and assumptions abo...
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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...
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⁎ Corresponding author. Stephen M. Ross School of Bu 701 Tappan Street, Rm. R5396, Ann Arbor, MI 48109-1 936 3914; fax: +734 936 8716. E-mail address: [email protected] (J. Slemrod). 1 The OECD report distinguished tax havens from significant revenues from the income tax but have prefe kinds of income, generally restricted to non-residents; about the kind of tax haven covered by the OECD's def...
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Tax competition for a mobile factor is different in ‘new economic geography settings’ compared to standard tax competition models. The agglomeration rent which accrues to the mobile factor in the core region can be taxed. Moreover, a tax differential between the core and the periphery can be maintained. The present paper reexamines this issue in a setting which, in addition to the core-peripher...
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ژورنال
عنوان ژورنال: British Journal of Political Science
سال: 2014
ISSN: 0007-1234,1469-2112
DOI: 10.1017/s0007123414000246