options, we present evidence from the United States, Chile, Sweden and Croatia that older siblings' college and major choices …

—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes … finds that the DBACC and DBACE reduce profit shifting and tax competition, but cannot fully eliminate them, with the DBACE … destination-based tax system, we conclude that advantages of the DBCFT are likely to outweigh the transitional advantages of the …

direct investment flows. High-tax countries may see their tax revenues decrease in response to inbound foreign direct … shifting. Observed profitability differences between high and low tax countries may be due to project selection. Empirical … evidence in support of the main hypotheses is provided using aggregate investment and tax revenue data from a sample of OECD …

In this paper, we analyze tax competition in a model where investor firms have the choice between two types of … intensifies tax competition in comparison to the case where there is only greenfield investment. If a specific tax on acquisitions … is available, this result changes. Then, tax competition is mitigated compared to the pure greenfield case. The existence …

over ten years. During this period, the dual income tax system allowed corporations to shift tax regime without changing … tax reducing coalition. Our results show that corporations respond to tax incentives and change tax regime in order to … reduce tax payments. But persistent cohort effects in the choice of tax regime and substantial unobserved corporation …

claimed, countries prefer the tax exemption system over the tax credit system if transfer prices for headquarter services to … the affiliate are close to the headquarter's variable cost and if the third country's tax rate is low (i.e., if there is a … large tax differential between both locations within the firm). However, if transfer prices are high and the tax rate in the …

This paper analyses tax competition and tax coordination in a model where capital flows occur in the form of mergers … do not necessarily distort international ownership patterns. Moreover, tax competition yields globally efficient levels … that tax coordination is less urgent if residence based taxes are available may therefore be misguided. …

This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective … tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries … of tax rate and tax base choices. Search cost can explain the empirically observed tax cuts cum base broadening. …

We address the role of labor cost differentials for national tax policies. Using a simple theoretical framework with … to set lower tax rates in order to attract mobile capital. Our key result is that an increase in the unit labor cost … differential by one standard deviation decreases the statutory tax rate by 7.3 to 7.5 percentage points. …