This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax … Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a …. Closing down a subset of tax havens reduces competition among the havens that remain active. This makes their "tax haven …

deleveraging and credit crunch when the bubble burst. This paper discusses the interactions between tax policy and the financial …. Finally, it examines some possible future tax options to prevent such crises. -- financial crisis ; tax policy ; taxation … ; fiscal stimulus ; financial transaction tax ; property tax …

shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34 …

Tax havens have become a subject of great interest among policymakers, scholars and the general public, and are central … characteristics and origins of tax havens. The earlier literature, used cross-country analysis and found evidence that tax havens tend … historical origins of tax havens and undertakes longitudinal analysis of their adoption of haven-like laws. This chapter also …

This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the … preferences. We show that price and variety distortions resulting from the market structure imply that income tax policy needs to … find that, when choosing optimal tax policy, the failure to account for the market structure results in a welfare loss of 1 …

absolute welfare is non-existent in trade literature. In a simple HOS model we consider tax-transfer policies that keep the pre … discuss the problem of existence of such an inequality-neutral tax rate which generates a positive increment in the after tax … skilled wage and unskilled wage. Such a mechanism exists and is independent of whether the tax is progressive or proportional …

and shareholders can be quantified. Comparing the results in a tax-free world to the results taking into account different … contrast, the tax influence on the benefits of a SOP remains widely unperceived. This article deals with both cost and benefit … levels of taxation several tax-induced incentive distortions can be identified. …