separate rates for participation and portfolio dividends. In a theoretical model, I demonstrate why home countries may have an …, I find confirming evidence that a reason for having asymmetric withholding tax rates on dividends is an existing spatial … that the spread itself (i.e., the difference between the portfolio and participation dividends negotiated in the tax treaty …

the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …

taxation ; tax competition ; political ideology ; partisan politics …

Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … aligning: for example regarding the integration of corporate and shareholder taxation. Another common trend is the systematic … by non-neutrality of taxation with regard to the legal form of firms (incorporated firms are taxed more favourably than …

distribution decisions and foster neutral taxation of dividends and capital gains across EU member states. … distributions - dividends and capital gains. This paper empirically analyzes the influence of the tax preferences of individual and … corporate shareholders for the two corporate distribution types - dividends or capital gains - from 1990 to 2012. In the first …

in some countries (i) when moving from autarky to trade without taxation and/or (ii) when moving from trade without … taxation to tax competition. -- capital taxation ; asymmetric tax competition ; rigid wages ; unemployment ; losses from trade …

in some countries (i) when moving from au-tarky to trade without taxation and/or (ii) when moving from trade without … taxation to tax competition. -- capital taxation ; asymmetric tax competition ; rigid wages ; unemployment ; losses from trade …