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Tax Competition and Migration : The Race-to-the-Bottom Hypothesis Revisited

Razin, Assaf - 2011

Oates reminds us that tax competition among localities in the presence of capital mobility, may lead to inefficiently low tax rates (and benefits). In contrast, the Tiebout paradigm suggests that tax competition yields an efficient outcome, so that there are no gains from tax coordination. This...

Persistent link: https://www.econbiz.de/10012461987

Tax Competition With Parasitic Tax Havens

Slemrod, Joel - 2006

We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use resources in an attempt to limit the transfer of...

Persistent link: https://www.econbiz.de/10012466443

Wayfair : A Step Towards the Destination, But Sales Tax Competition Remains

Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023

The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...

Persistent link: https://www.econbiz.de/10014247994

Minimum Tax Rates and Tax Competition : Evidence from Property Tax Limits in Finland

Lyytikäinen, Teemu - National Bureau of Economic Research - 2023

This paper analyzes how minimum local property tax rates affect local tax policy choice. In Finland, central government has raised the limits on property tax rates several times in the past 30 years. I construct a measure of forced tax rate increases caused by these reforms and examine how...

Persistent link: https://www.econbiz.de/10014322869

Policy Responses to Tax Competition : An Introduction

Agrawal, David R.; Poterba, James M.; Zidar, Owen M. - National Bureau of Economic Research - 2024

This paper catalogues policies that have been deployed by jurisdictions seeking to mitigate the effects of tax competition. There are many instruments in this policy arsenal, since the tax base associated with a particular tax instrument may be affected by multiple policy choices, including some...

Persistent link: https://www.econbiz.de/10014468289

How Much Are the Poor Losing From Tax Competition?

Muñoz, Mathilde - National Bureau of Economic Research - 2023

This paper quantifies the unequal welfare effects of tax competition. I derive the optimal tax and transfer schedules in a free mobility union composed of countries that can either compete or set a uniform federal tax rate. In the absence of fiscal coordination, governments internalize that any...

Persistent link: https://www.econbiz.de/10014437051

Limits to Competition : Strategies for Promoting Jurisdictional Cooperation

Agrawal, David R. - National Bureau of Economic Research - 2023

Inefficiencies from tax competition may result in governments seeking to limit fiscal competition via tax treaties, harmonization, minimum tax rates, or interjurisdictional cooperation. I propose a general model applicable to studying many types of taxing instruments, which allows for the...

Persistent link: https://www.econbiz.de/10014372417

Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate

Boning, William C.; Klimsa, Drahomir; Slemrod, Joel; … - National Bureau of Economic Research - 2023

German municipalities levy local business taxes by choosing a tax rate to apply to local business income, where the tax base is defined uniformly at the national level. Before the federal government's imposition of a minimum tax rate in 2004, some municipalities such as the tiny North Sea town...

Persistent link: https://www.econbiz.de/10014287326

Regional Effects of Taxes in Canada : An Applied General Equilibrium Approach

Jones, Rich - 1986

This paper reports on an applied general equilibrium regional model for Canada which is used to investigate the …

Persistent link: https://www.econbiz.de/10012476962

Tax Aspects of Policy Towards Aging Populations : Canada and the United States

Auerbach, Alan J. - 1990

In comparing Canada with the U.S., we first simulate the U.S. demographic transition, treating the U.S. as a closed … Canada simulations, Canada is assumed to be an open economy which takes the U.S. interest rate as given. The simulations … indicate that demographics are likely to have significant effects on rates of saving and taxation in both the U.S. and Canada …

Persistent link: https://www.econbiz.de/10012475628

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