This paper reviews the recent theoretical literature that analyses the European Union'spolicy to eliminate preferential corporate tax regimes and the proposal to introduce aconsolidated EU tax base with formula apportionment for the taxation of multinationalfirms. Since neither proposal includes...

Die Arbeit gibt eine Einführung in die Numerische Allgemeine Gleichgewichtsanalyse anhand des Programmpaketes MPS/GE. Hierdurch sollen die Eintrittskosten von potentiellen Nutzern in diese flexible und mächtige Analysetechnik reduziert werden: Zunächst wird die Vorgehensweise bei der...

The paper analyzes the conditions under which the smaller of two otherwise identical countries prefers the non-cooperative Nash equilibrium to a situation of fully harmonized tax rates. A standard two-country model of capital tax competition is extended by allowing for transaction costs,...

This paper reviews the recent theoretical literature that analyses the European Union's policy to eliminate preferential corporate tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal...

This article analyzes the conditions under which the smaller of two otherwise identical countries prefers the noncooperative Nash equilibrium to a situation of fully harmonized tax rates. A standard two-country model of capital tax competition is extended by allowing for transaction costs,...

This paper reviews the recent theoretical literature that analyzes the European Union’s policy to eliminate preferential corporate-tax regimes and the proposal to introduce a consolidated EU tax base with formula apportionment for the taxation of multinational firms. Since neither proposal...

We attempt to clarify the role of the production efficiency theorem in international capital taxation. It is shown that a direct open-economy analogue to the production efficiency theorem arises not in the small country case, but in the more general setting of tax competition between a finite...

Die Arbeit gibt eine Einführung in die Numerische Allgemeine Gleichgewichtsanalyse anhand des Programmpaketes MPS/GE. Hierdurch sollen die Eintrittskosten von potentiellen Nutzern in diese flexible und mächtige Analysetechnik reduziert werden: Zunächst wird die Vorgehensweise bei der...

The paper analyzes the conditions under which the smaller of two otherwise identical countries prefers the non-cooperative Nash equilibrium to a situation of fully harmonized tax rates. A standard two-country model of capital tax competition is extended by allowing for transaction costs,...