It is common knowledge that mobile individuals are difficult to tax. Governments accommodate these difficulties by … granting special tax reductions to mobile individuals as it is expedient to get some tax revenue from these individuals rather … than to lose them as tax payers completely. Taxing according to expediency is, however, criticized by ordinary tax payers …

misfortune, while they allow them to enjoy the fruits of their effort. This paper introduces fairness in a tax-benefit scheme … family composition, the degree of control is positive, i.e. it can be changed by exerting effort. We derive the fair tax … benefit formula as well as two testable predictions. We provide the first estimates of implicit tax rates for different …

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 …

This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many … make this point we develop a model in which governments compete for FDI using corporate tax rates and tax bases. The model …'s predictions regarding the slope of policy reaction functions and the response of equilibrium tax parameters to trade costs and …

We study the optimal combination of corporate tax rate and tax base in a model of a small open economy with … granting a tax allowance in excess of the true costs of capital. Economic integration reduces the optimal capital subsidy and …

This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates … chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula … Apportionment. Fiscal equalization ensures efficiency if the marginal transfer just reflects the fiscal and pecuniary externalities …

taxation of multinational enterprises (MNEs). The innovation of the analysis is that we consider a general equilibrium tax … that corporate tax rates may be inefficiently low or high, while under Formula Apportionment corporate tax rates are always …

, and how much is caused by tax avoidance and tax evasion. This distinction is important because it affects the welfare … implications and policy recommendations. In this paper we distinguish between real responses and tax-motivated income …-shifting between tax bases. We show how the explicit inclusion of income-shifting affects the welfare analysis of income taxation. In …