International tax competition and justice: The case for global minimum tax rates
نویسندگان
چکیده
منابع مشابه
Tax Avoidance, Tax Competition and Globalisation: making tax justice a focus for global activism
Hidden from the public eye financial capital has been completely reconfigured over the past thirty years in order to bypass nationally-based tax and regulatory regimes. Using the 70 plus tax havens dotted across the globe, wealthy individuals and transnational businesses have adopted highly aggressive tax avoidance strategies, whilst also forcing the governments of mainstream nations to engage ...
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This paper aims to provide a comprehensive survey of the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the...
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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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This paper examines an international tax rate competition with endogenous sequencing. Unlike existing studies, we assume that each country can decide not only its corporate tax rate on international traded capital but also the timing of whether they decide it firstly or secondly. A consideration of Nash equilibrium derives two conclusions with respect to alternative international double tax all...
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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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ژورنال
عنوان ژورنال: Politics, Philosophy & Economics
سال: 2019
ISSN: 1470-594X,1741-3060
DOI: 10.1177/1470594x19848074