منابع مشابه
State Capacity, Capital Mobility, and Tax Competition
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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Tax competition for a mobile factor is different in ‘new economic geography settings’ compared to standard tax competition models. The agglomeration rent which accrues to the mobile factor in the core region can be taxed. Moreover, a tax differential between the core and the periphery can be maintained. The present paper reexamines this issue in a setting which, in addition to the core-peripher...
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The paper deals with the verb embracing double negation found in both Chamic and Bahnaric languages and with the question how it developed. We propose both an internal and external explanation. The former relates to what is called a ‘Jespersen Cycle’, a hypothesis about the renewal of single negation out of double negation, itself developing out of another single negation. The latter is languag...
متن کاملInternational 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 کاملTax competition with parasitic tax havens
⁎ 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 Human Environmental Studies
سال: 2017
ISSN: 1348-5253,1883-7611
DOI: 10.4189/shes.15.163