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 …

This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single …

We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at … mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied … positive tax rates. We find the mobility responses to wealth taxes are within the range of prior estimates with respect to …

The paper analyzes the effects of a regionally coordinated profit tax in a model with three active countries, one of … which is not part of the union, and a globally mobile firm. We show that regional tax coordination can lead to two types of … investment, a coordinated policy attracts more investment than when member states act in isolation. Consequently, tax levels may …

, especially the wage formation process, influence the outcome of interjurisdictional tax competition and coordination. In … particular, it sets forth that equilibrium corporate tax rate can be negative, being a subsidy to the mobile factor, financed … through a tax on the immobile one, and that foreign ownership of companies enables a jurisdiction which behaves non …

Itaya et al. (2014) study the conditions for sustainability and stability of capital tax coordination in a repeated … game model with tax-revenue maximizing governments. One of their major results is that the grand tax coalition is never … stable and sustainable. The purpose of this note is to prove that there are conditions under which the grand tax coalition is …

international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of …This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of … non-havens. On the one hand, the global minimum tax raises their welfare by curbing profit shifting, which boosts …

related to digital platforms, and ends with a discussion of recent attempts at international tax coordination among countries …This paper studies the effects of globalization on the ability of governments to generate tax revenues for the … tax competition between countries and discusses the role of factor mobility and country-specific characteristics such as …

corporate tax base that incentivizes locating R&D in low-tax countries. Against this background, this paper makes a case for an …