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Steuerharmonisierung oder Steuerwettbewerb?

Boss, Alfred - Institut für Weltwirtschaft (IfW) - 2003

It is often proposed that capital income tax rates be harmonized. Otherwise, a “race to the bottom” will occur and lead to governments not being able to perform their usual tasks. However, the development of corporate income tax revenues in relation to GDP does not indicate that a race to...

Persistent link: https://www.econbiz.de/10005755222

Tax Competition and Tax Revenues

Boss, Alfred - Institut für Weltwirtschaft (IfW) - 2005

It is often feared that tax competition might lead to a “race to the bottom”. The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to...

Persistent link: https://www.econbiz.de/10010886902

Tax competition and determination of the quality of public goods

Abdessalam, A. H. Ould; Kamwa, Eric - Institut für Weltwirtschaft (IfW) - 2013

In this paper, the authors analyze the behavior of local governments on capital taxation when the financial choices in terms of a public good quality are done by a central planner. More specifically, they ask the question whether a local government has an interest to tax the mobile factor in...

Persistent link: https://www.econbiz.de/10010956100

Size effect, neighbour effect and peripheral effect in cross-border tax games

Liu, Xin - Institut für Weltwirtschaft (IfW) - 2014

This paper analyses a game theoretic model of tax competition in a system where tax authorities are revenue optimisers and countries are differentiated by size. The model accommodates more than two countries. In equilibrium, larger countries set higher tax rates non-cooperatively. By applying...

Persistent link: https://www.econbiz.de/10010956103

Tax Rate and Tax Base Competition for Foreign Direct Investment

Egger, Peter; Raff, Horst - Institut für Weltwirtschaft (IfW) - 2011

This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this point we develop a model in which governments...

Persistent link: https://www.econbiz.de/10009317920

Capital mobility, tax competition, and lobbying for redistributive capital taxation

Lorz, Jens Oliver - Institut für Weltwirtschaft (IfW) - 1996

This paper analyzes the impact of international capital mobility on redistributive capital taxation and on lobbying activities by interest groups. It employs a model where different capital endowments lead to a conflict between households concerning their most preferred capital tax rate. Three...

Persistent link: https://www.econbiz.de/10009276384

Capital Income Taxation of Asymmetric Countries

Koop, Michael J. - Institut für Weltwirtschaft (IfW) - 2001

The paper analyzes the effects of a source-based capital income tax on production and market structures, trade and capital flows as well as national and global welfare. The analysis is carried by means of a general equilibrium model of trade which incorporates international capital flows as well...

Persistent link: https://www.econbiz.de/10005818919

Do We Need Tax Harmonization in the EU?

Boss, Alfred - Institut für Weltwirtschaft (IfW) - 1999

For many years there have been political intentions to harmonize tax rates in Europe. As to capital income taxation, competition is often seen to be especially harmful. Facing a high degree of international capital mobility, every country is expected to reduce its tax rate in order to attract...

Persistent link: https://www.econbiz.de/10005700616

Die Reform der deutschen Arbeitslosenversicherung vor dem Hintergrund ihrer Geschichte

Glismann, Hans H.; Schrader, Klaus - Institut für Weltwirtschaft (IfW) - 2002

die jeweils zugrunde liegende politische Situation als auch bezüglich der Höhe der Arbeitslosigkeit. Es wird gezeigt, daß …>In search of an efficient system of unemployment insurance the authors take a look at German history. Four periods of German … unemployment insurance are analyzed, namely those of 1871/1914, 1918/32, 1933/39 and 1949/2001. These periods differ greatly with …

Persistent link: https://www.econbiz.de/10005755158

Ein funktionstüchtiges System privater Arbeitslosenversicherung

Glismann, Hans H.; Schrader, Klaus - Institut für Weltwirtschaft (IfW) - 2001

Es wird untersucht, wie ein System privater Versicherungen gegen das Risiko der Arbeitslosigkeit beschaffen sein sollte … Verminderung von Arbeitslosigkeit gibt. Für die Arbeitnehmer wird ein Modell zur Bestimmung des individuellen Risikos und der … privater Arbeitslosenversicherung eingegangen. <p>The authors suggest a dual-system model of private unemployment insurance …

Persistent link: https://www.econbiz.de/10005755190