Unfair tax competition and offshore jurisdictions: categories in international tax law
نویسندگان
چکیده
The article analyzes tax competition, in particular, its subspecies — unfair as a problem that the international community, primarily OECD, has paid attention to. author compared signs of competition and offshore jurisdiction, which affect assessment policy state or territory terms taxation. In addition, presents an analysis state-legal status jurisdictions, can help further scientific research on this issue.
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 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 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 کاملState 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 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 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: Vestnik Universiteta imeni O. E. Kutafina
سال: 2022
ISSN: ['2311-5998']
DOI: https://doi.org/10.17803/2311-5998.2022.96.8.156-168