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Multijurisdictional Firms and Governments' Strategies Under Alternative Tax Designs
Gerard, Marcel - 2021
-taxing jurisdiction, tax sensitivity of investment and tax competition. Moving to Formulary Apportionment eliminates such opportunities …
Persistent link: https://www.econbiz.de/10013318282
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How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
Fuest, Clemens - 2018
This paper develops a model of tax competition with three countries, which initially form a union where countries …
Persistent link: https://www.econbiz.de/10012927512
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Wages and International Tax Competition
Krautheim, Sebastian - 2012
ability of governments to tax multinational companies in a standard model of international tax competition. We find that if …
Persistent link: https://www.econbiz.de/10013104179
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Developing Country Second-Mover Advantage in Competition Over Environmental Standards and Taxes
Groenert, Valeska - 2014
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/10013066914
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Self-Enforcing Capital Tax Coordination
Eichner, Thomas - 2013
Capital tax competition is known to result in inefficiently low tax rates and an undersupply of public goods. The … Zodrow-Mieszkowski-Wilson tax-competition model this paper analyses the conditions under which tax coordination by a group of …
Persistent link: https://www.econbiz.de/10013073083
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Firms' Financial Choices and Thin Capitalization Rules under Corporate Tax Competition
Haufler, Andreas - 2008
internal debt flows. In a symmetric tax competition equilibrium each country chooses inefficiently low tax rates and … countries, even though it intensifies competition via tax rates. When countries differ in size, the smaller country not only …
Persistent link: https://www.econbiz.de/10012769702
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Corporate Income Taxation of Multinationals in a General Equilibrium Model
Eichner, Thomas - 2008
competition model with an endogenously determined world interest rate. Under the principle of Separate Accounting, it turns out …
Persistent link: https://www.econbiz.de/10012771695
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Fiscal Competition and Public Debt
Janeba, Eckhard - 2016
The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the distribution of economic activity across space. When public borrowing is...
Persistent link: https://www.econbiz.de/10012978377
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Implementing Partial Tax Harmonization in an Asymmetric Tax Competition Game with Repeated Interaction
Itaya, Jun-ichi - 2015
repeated interactions model of tax competition when there are three countries with heterogenous capital endowments. We show …
Persistent link: https://www.econbiz.de/10013023187
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Multinational Capital Structure and Tax Competition
Wrede, Matthias - 2010
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and …-tax to high-tax countries. The Nash equilibrium of the tax competition game is characterized by underprovision of publicly …
Persistent link: https://www.econbiz.de/10013143833