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Fullerton, Don - 1993

Persistent link: https://www.econbiz.de/10013535163

Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

Persistent link: https://www.econbiz.de/10010416288

Entrepreneurship and Institutions

Henrekson, Magnus - 2007

In this paper entrepreneurs are defined as agents who bring about economic change by combining their own effort with other factors of production in search of economic rents. The institutional setup is argued to determine both the supply and direction of entrepreneurial activity. Four key...

Persistent link: https://www.econbiz.de/10010320095

Taxation, Labor Market Policy and High-Impact Entrepreneurship

Henrekson, Magnus; Johansson, Dan; Stenkula, Mikael - 2010

paper this is done in the areas of tax policy and labor market policy. It is shown that high and/or distortive taxes and …

Persistent link: https://www.econbiz.de/10010320262

Entrepreneurship and Public Policy

Henrekson, Magnus; Stenkula, Mikael - 2009

Public policy is currently shifting from SME policy towards entrepreneurship policy, which supports entrepreneurship without directing attention to quantitative goals and specific firms or employment groups. The institutional framework set by public policy affects the prevalence and performance...

Persistent link: https://www.econbiz.de/10010320341