International Tax Relations

Evaluating International Tax Reform

This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals. Tax systems satisfy CON if they do not distort the ownership of capital assets, which promotes global efficiency whenever the productivity of an investment di...

Reconsidering International Tax Neutrality

The Concept of Power in International Relations

The terms of Power, influence and authority could be heard in political world vastly, but using these terms is not leaving only to this realm. Despite its visual simplicity, generally there is not similar and equal perception about term of Power among people. Understanding about by politicians differs from lawyer perception about this term.  What people takes about Power, totally differ from wh...

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...

Culture and International Relations : The Culture of International Relations