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How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation
Fuest, Clemens; Sultan, Samina - In: National tax journal 72 (2019) 1, pp. 111-138
Persistent link: https://www.econbiz.de/10012035976
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Equilibria and location choice in corporate tax regimes
Niu, Ben - In: Public finance review : PFR 47 (2019) 2, pp. 433-458
Persistent link: https://www.econbiz.de/10011979436
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Chapter 57. Factor Mobility and Redistribution
Cremer, Helmuth; Pestieau, Pierre - In: Handbook of regional and urban economics : volume 4, …, (pp. 2529-2560). 2004
This chapter reviews recent theoretical work on the effect of factor mobility and the ensuing tax competition on the capacity of governments to raise revenue and redistribute income. It focuses on three issues: the relevance and limitations of the race to the bottom result, the benefits and...
Persistent link: https://www.econbiz.de/10014024005
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Fiscal and migration competition
Razin, Asaf; Tsadḳah, Efrayim - 2010
Persistent link: https://www.econbiz.de/10003995038
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Closer economic integration and corporate tax systems
Clausing, Kimberly A. - In: Global economy journal : GEJ 8 (2008) 2, pp. 1-28
Persistent link: https://www.econbiz.de/10009491555
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Fiscal competition and the composition of public expenditure : an empirical study
Winner, Hannes - In: Contemporary economics 6 (2012) 3, pp. 38-54
This paper investigates whether fiscal competition affects the structure of public spending, where theory predicts a …
Persistent link: https://www.econbiz.de/10009767597
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Optimal time-consistent taxation with international mobility of capital
Klein, Paul (contributor); Quadrini, Vincenzo (contributor);  … - In: Advances in macroeconomics 5 (2005) 1
Persistent link: https://www.econbiz.de/10003015010
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Harmful tax practices : to brook or to ban?
Diaw, Khaled Moussa; Gorter, Joeri - In: FinanzArchiv : European journal of public finance 59 (2002/2003) 2, pp. 249-263
Persistent link: https://www.econbiz.de/10001758747
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Multinational production and corporate taxes : a quantitative assessment
Wang, Zi - In: Journal of international economics 126 (2020), pp. 1-41
Persistent link: https://www.econbiz.de/10012631488
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Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis; Demange, Gabrielle - In: International tax and public finance 28 (2021) 4, pp. 855-889
Persistent link: https://www.econbiz.de/10012617368