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Fortress building in global tax competition
Konrad, Kai A.; Schjelderup, Guttorm - 1999
Persistent link: https://www.econbiz.de/10013428250
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Public procurement in the presence of capital taxation
Weichenrieder, Alfons J. - 1999
The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of...
Persistent link: https://www.econbiz.de/10013428266
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Tax harmonization and tax competition in the European union : lessons from Switzerland
Kirchgässner, Gebhard; Pommerehne, Werner W. - 1994
Persistent link: https://www.econbiz.de/10013450314
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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10013428279
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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … in Frankreich zur Erfüllung der Euro-Kriterien bewirkt genau das Gegenteil. Mit Blick auf die Region Oberrheingraben … der Region überall weitgehend das gleiche Niveau aufweist. Dagegen können in Frankreich und der Schweiz je nach Gemeinde …
Persistent link: https://www.econbiz.de/10013428117
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Taxing mobile and overconfident top earners
Haufler, Andreas; Nishimura, Yukihiro - 2022 - Revised version, February 2022
We set up a simple model of tax competition for mobile, highly-skilled and overconfident managers. Firms endogenously choose the compensation scheme for managers, which consists of a fixed wage and a bonus payment in the high state. Managers are overconfident about the probability of the high...
Persistent link: https://www.econbiz.de/10013193271
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The impact of CFC-rules on tax competition
Paulus, Nora - 2020
Persistent link: https://www.econbiz.de/10012258589
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On tax competition, international migration, and occupational choice
Han, Yutao; Pieretti, Patrice - 2020
Persistent link: https://www.econbiz.de/10012172001
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Attracting profit shifting or fostering innovation? : on patent boxes and RD subsidies
Haufler, Andreas; Schindler, Dirk - 2022
Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. In this paper, we analyze the effects of patent box regimes when countries can simultaneously use patent boxes and R&D subsidies to promote innovation. We...
Persistent link: https://www.econbiz.de/10014458817
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Tax competition and phantom FDI
Pulina, Giuseppe; Zanaj, Skerdilajda - 2021
Persistent link: https://www.econbiz.de/10012483767