International Tax Competition Complying with Laws: Who are its Beneficiaries?
نویسندگان
چکیده
منابع مشابه
Tax System Competition – Instruments and Beneficiaries
Tax competition among states and jurisdictions has already been examined many times in the economic literature. However, the main scope of the research was focused on a tax rates competition in income taxes and its consequences in bringing direct investments. This scripture/commentary tries to analyze various instruments and beneficiaries of the tax system competition and provide a general over...
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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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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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⁎ 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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ژورنال
عنوان ژورنال: Journal of Eastern Europe Research in Business and Economics
سال: 2018
ISSN: 2169-0367,2169-0367
DOI: 10.5171/2018.145385