International Tax Competition in the Global Economy
نویسندگان
چکیده
منابع مشابه
International Tax Competition and Coordination
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...
متن کاملInternational Tax Competition with Endogenous Sequencing
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...
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...
متن کاملGlobal Economy Chris Edmond International Trade
Virtually all economists, liberal or conservative, believe that free (or freer) trade is a good thing: good for consumers, good for workers. Why? Because consumers are able to buy products from the cheapest vendor, and workers are able to take jobs that offer the highest wages. But if trade is such a good idea, why do non-economists find the idea so puzzling, and even dangerous? The purpose of ...
متن کاملTax 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 ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Economic Integration
سال: 2017
ISSN: 1225-651X,1976-5525
DOI: 10.11130/jei.2017.32.4.842