International Tax Co-operation and Capital Mobility
نویسندگان
چکیده
منابع مشابه
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...
متن کاملCapital 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...
متن کاملCapital 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...
متن کاملstate 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 capacity...
متن کاملCapital Taxation, Globalization, and International Tax Competition
The historical evolution of the corporate tax burden in the OECD nations is studied, beginning with an assessment of alternative measures of the burden. Descriptive analysis of these time series reveals no evidence of a competitive “race to the bottom” in capital taxation, and little evidence of even a harmonization of the tax burden. These conclusions for the OECD and Europe as a whole are con...
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ژورنال
عنوان ژورنال: Oxford Development Studies
سال: 2002
ISSN: 1360-0818,1469-9966
DOI: 10.1080/1360081022000012680