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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

Inputs to tax policymaking : thesupply side, the deficit, and the level playing field

Fullerton, Don - 1990

Persistent link: https://www.econbiz.de/10000804002

Economic efficiency in recent tax reform history : policy reversals or consistent improvements?

Fullerton, Don; Mackie, James B. - 1988

Persistent link: https://www.econbiz.de/10000756187

Tax reform : a study of some major proposals

Allison, Michael T.; Fullerton, Don; Makin, John H. - 1985

Persistent link: https://www.econbiz.de/10000691054

The impact of fundamental tax reform on the allocation of resources

Fullerton, Don; Henderson, Yolanda Kodrzycki - 1986

Persistent link: https://www.econbiz.de/10000695494

Environmental taxes

Fullerton, Don; Leicester, Andrew; Smith, Stephen - 2008

policy in the UK. It first reviews economic arguments for using taxes and other market mechanisms in environmental policy …, discusses the choice of tax base, and considers the value of the revenue from environmental taxes. It is argued that … environmental tax revenues do not significantly alter economic constraints on tax policy, and that environmental taxes need to be …

Persistent link: https://www.econbiz.de/10003741594

How can a country ‘graduate’ from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...

Persistent link: https://www.econbiz.de/10011338112

How can a country 'graduate' from procyclical fiscal policy? : evidence from China

Fuest, Clemens; Xing, Jing - 2015

Persistent link: https://www.econbiz.de/10011342322

Tax policy and entrepreneurship in the presence of asymmetric information in capital markets

Fuest, Clemens; Huber, Bernd; Tillessen, Philipp - 2003

This paper considers the implications of asymmetric information in capital markets for entrepreneurial entry and tax policy. In many countries, governments subsidize the creation of new firms. One possible justification for these subsidies is that capital markets for the financing of new firms...

Persistent link: https://www.econbiz.de/10011506206