منابع مشابه
Is Tax Harmonization Useful?
It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced. In this paper we use a model where commodity and factor taxes are available and we show that governments competing for tax bases will choose a globally ef...
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Policies to harmonize value-added tax rates are controversial in the European Union. This paper formulates a multi-country model over a one-dimensional space as a non-cooperative Nash game, in which each country aims at maximizing its tax revenue, subject to the constraint that its tax rate lies within a given common band. Then we examine the e4ects of changes in the common band on tax rates, t...
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In dealing with tax evasion phenomenon and developing tax sanctions generally, two preventive and behaviorism approaches can be mentioned. The inhibitory approach believes that by increasing the likelihood of discovering tax evasion and the severity of tax sanctions, tax evasions can be reduced. On the contrary, the behaviorism approach believes that the increase in tax compliance among the ta...
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Motivational attitudes play an important role in investigations into intelligent agents. One of the key problems of representing and reasoning about motivational attitudes is which propositions are the desirable ones. The answer based on classical logic is that the propositions that logically imply the goal are desirable and the others are not. We argue that this criterion is inadequate for the...
متن کاملCommodity tax harmonization and the location of industry
We study the positive implications of commodity taxation and tax harmonization under the destination and origin principles when firms are monopolistic competitors facing variable demand elasticity and segmented markets. Our emphasis is on the international location of firms in the presence of market size asymmetries and trade costs. Under the destination principle, an increase in the tax rate o...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2008
ISSN: 0047-2727
DOI: 10.1016/j.jpubeco.2007.03.010