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Tax competition and profit shifting : on the relationship between personal and corporate tax rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2002

increase in the personal income tax rate increases the fraction of private savings held within corporations by approximately 2 …

Persistent link: https://www.econbiz.de/10011541078

Tax competition and profit shifting : on the relationship between personal and corporate tax rates ; [presented at CESifo Conference "Corporate and Capital Income Taxation in the E...

Fuest, Clemens; Weichenrieder, Alfons J. - 2002

increase in the personal income tax rate increases the fraction of private savings held within corporations by approximately 2 …

Persistent link: https://www.econbiz.de/10001708664

Tax competition and profit shifting : on the relationship between personal and corporate tax rates

Fuest, Clemens; Weichenrieder, Alfons J. - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 611-632

results, a one percentage point increase in the personal income tax rate increases the fraction of private savings held …

Persistent link: https://www.econbiz.de/10001720880

Tax Competition and Profit Shifting : On the Relationship between Personal and Corporate Tax Rates

Fuest, Clemens; Weichenrieder, Alfons J. - 2021

increase in the personal income tax rate increases the fraction of private savings held within corporations by approximately 2 …

Persistent link: https://www.econbiz.de/10013320356

How will Brexit affect tax competition and tax harmonization? : the role of discriminatory taxation

Fuest, Clemens; Sultan, Samina - 2017

This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory...

Persistent link: https://www.econbiz.de/10011780535