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Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Quality versus quantity : the composition effect of corporate taxation on foreign direct investment

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007

Persistent link: https://www.econbiz.de/10003620166

Taxes or fees? : the political economy of providing excludable public goods

Swope, Kurtis J.; Janeba, Eckhard - 2001

This paper provides a positive analysis of public provision of excludable public goods financed by uniform taxes or …-skewed distributions of preferences choose taxes, while a majority coalition of high and low preference individuals prefer fees when … preferences are sufficiently right-skewed. Public good provision under fees exceeds that under taxes in the latter case. …

Persistent link: https://www.econbiz.de/10011399681

Is there a social security tax wedge?

Cigno, Alessandro (contributor) - 2006

Persistent link: https://www.econbiz.de/10003364715

How can a country 'graduate' from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011342322

Tax policy and entrepreneurship in the presence of asymmetric information in capital markets

Fuest, Clemens; Huber, Bernd; Tillessen, Philipp - 2003

This paper considers the implications of asymmetric information in capital markets for entrepreneurial entry and tax policy. In many countries, governments subsidize the creation of new firms. One possible justification for these subsidies is that capital markets for the financing of new firms...

Persistent link: https://www.econbiz.de/10011506206

The signaling role of charitable contributions by business : a tax policy perspective

Blumḳin, Tomer; Margaliyot, Yoram; Tsadḳah, Efrayim; … - 2016

Empirical evidence suggests that charitable contributions to public goods may be driven not only by the familiar warm-glow of giving motive but also as a means for businesses to signal high product quality. Building on this finding, we present an analytical framework that characterizes the...

Persistent link: https://www.econbiz.de/10011541311

Charitable contributions by businesses : a tax policy perspective

Blumḳin, Tomer; Margaliyot, Yoram; Tsadḳah, Efrayim; … - 2019

Empirical evidence suggests that charitable contributions to public goods by businesses may be driven not only by the familiar warm-glow of giving motive but also as a means for businesses to signal high product quality. Building on this finding, we present an analytical framework that...

Persistent link: https://www.econbiz.de/10012103589

Tax cuts starve the beast! : evidence from Germany

Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2019

and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in …

Persistent link: https://www.econbiz.de/10012157329

A theory of user-fee competition

Fuest, Clemens; Kolmar, Martin - 2004

We develop a two-region model where the decentralized provision of spillover goods can be financed by means of taxes or …

Persistent link: https://www.econbiz.de/10011402495