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...
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...
متن کاملAgglomeration and Tax Competition
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...
متن کاملIntra-Jurisdictional Tax Competition
While much has been written about inter-jurisdictional competition for tax revenues, especially concerning the choice between harmonization and competition, the literature has largely ignored intrajurisdiction issues. The few articles examining this issue focus on how lower level governmental entities react to the tax decisions of a national government. However, in some instances, multiple co-e...
متن کاملTheories of Interjurisdictional Competition
Associate Professor of Economics, Simmons College. The author would like to thank Caroline Hoxby, Andy Reschovsky, and Bob Tannenwald for their helpful comments on earlier versions , and she is grateful to Lora Slo-mich for her able research assistance on this paper. Theories of Interjurisdictional Competition. .. one of the great strengths of federalism is the opportunity it presents for the d...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 1999
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41789394