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Capital Mobility and Tax Competition: A Survey
Fuest, Clemens; Huber, Bernd; Mintz, Jack - CESifo - 2003
problem of tax competition and financial arbitrage. …
Persistent link: https://www.econbiz.de/10005765882
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Fiscal Competition over Taxes and Public Inputs: Theory and Evidence
Hauptmeier, Sebastian; Mittermaier, Ferdinand; Rincke, … - CESifo - 2008
We set up a model to characterize the reaction functions of governments competing for mobile capital by simultaneously setting both the business tax rate as well as the level of provision of a productive public input. Using a rich data set of local jurisdictions, we then test the predictions of...
Persistent link: https://www.econbiz.de/10005765934
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What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes
Morger, Mario - CESifo - 2013
This study investigates whether migrants, once they have decided to move to Switzerland, prefer to settle in municipalities that feature low income taxes. In line with the existing literature, results from cluster-specific count data models indicate that income taxes are a significant pull...
Persistent link: https://www.econbiz.de/10010877741
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Taxes in Cities
Brülhart, Marius; Bucovetsky, Sam; Schmidheiny, Kurt - CESifo - 2014
and empirical literatures, focusing in particular on models of asymmetric tax competition, of taxation and income sorting …
Persistent link: https://www.econbiz.de/10010889985
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Implementing Partial Tax Harmonization in an Asymmetric Tax Competition Game with Repeated Interaction
Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - CESifo - 2015
repeated interactions model of tax competition when there are three countries with heterogenous capital endowments. We show …
Persistent link: https://www.econbiz.de/10011265256
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Fiscal Decentralization and Economic Growth in OECD Countries: Is there a Relationship?
Baskaran, Thushyanthan; Feld, Lars P. - CESifo - 2009
We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 by using new panel data on sub-federal tax autonomy. While initial estimations suggest that fiscal decentralization causes lower growth rates, we find that this result is not...
Persistent link: https://www.econbiz.de/10005013046
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Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?
Chirinko, Robert S.; Wilson, Daniel J. - CESifo - 2011
to tax competition and an inevitable “race to the bottom.” This paper provides an empirical analysis of the reaction of … novel panel dataset covering the 48 contiguous U.S. states for the period 1965 to 2006 and is guided by the theory of … strategic tax competition. The latter suggests that capital tax policy is a function of “foreign” (out-of-state) tax policy …
Persistent link: https://www.econbiz.de/10009224871
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Tax Rate and Tax Base Competition for Foreign Direct Investment
Egger, Peter; Raff, Horst - CESifo - 2011
countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To …
Persistent link: https://www.econbiz.de/10009320778
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Developing Country Second-Mover Advantage in Competition over Environmental Standards and Taxes
Groenert, Valeska; Zissimos, Benjamin - CESifo - 2011
We show that, in competition between a developed country and a developing country over environmental standards and … environmental-standard levels. We introduce this feature to an otherwise familiar model of fiscal competition. Four distinct …
Persistent link: https://www.econbiz.de/10009395306