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International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Keen, Michael - 2023
cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger … shifting through real investment (rather than 'paper' profit shifting). Contrary to much policy discussion, the results also … imply that: Host countries' marginal effective tax rates have at best a weak effect on real investment; those elsewhere have …
Persistent link: https://www.econbiz.de/10015059218
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On strategic community development
Henderson, J. Vernon; Thisse, Jacques-François - 1996
Persistent link: https://www.econbiz.de/10000618364
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Jeux sans frontières : tax competition and tax coordination when countries differ in size
Kanbur, Ravi; Keen, Michael - 1991
Persistent link: https://www.econbiz.de/10000129428
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Tax competition and tax coordination : when countries differ in size
Kanbur, Ravi; Keen, Michael - 1991
Persistent link: https://www.econbiz.de/10000131676
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Competing for capital when labor is heterogeneous
Satō, Yasuhiro (contributor);  … - 2005
Persistent link: https://www.econbiz.de/10003155245
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Incentives and information exchange in international taxation
Keen, Michael; Ligthart, Jenny E. - In: International tax and public finance 13 (2006) 2/3, pp. 163-180
Persistent link: https://www.econbiz.de/10003316907
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Competing for capital when labour is heterogeneous
Satō, Yasuhiro; Thisse, Jacques-François - 2007
Persistent link: https://www.econbiz.de/10003444556
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Source versus residence based taxation with international mergers and acquisitions
Becker, Johannes; Fuest, Clemens - 2009
and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes …
Persistent link: https://www.econbiz.de/10003910411
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Even small trade costs restore efficiency in tax competition
Becker, Johannes; Runkel, Marco - 2010
We introduce transport cost of trade in products into the classical Zodrow and Mieszkowski (1986) model of capital tax competition. It turns out that even small levels of transport cost lead to a complete breakdown of the seminal result, the underprovision of public goods. Instead, there is a...
Persistent link: https://www.econbiz.de/10008698403
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Strategic trade policy through the tax system
Becker, Johannes - 2010
If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete with each other on a third market. I...
Persistent link: https://www.econbiz.de/10003970345