Similar Search Results

Redistribution and Economic Growth in Integrated Economies

Rehme, Günther - 2004

Many theoretical models show that redistribution causes low growth or capital outflows even though empirically … redistribution and growth are often found to be positively associated across countries. This paper argues that tax competition and … the danger of capital outflows leads optimizing governments to pursue high growth, no redistribution policies in …

Persistent link: https://www.econbiz.de/10010262989

Migration and social insurance

Cremer, Helmuth; Goulão, Catarina - 2011

A wide variety of social protection systems coexist within the EU. Some member states provide social insurance that is of Beveridgean inspiration (with universal and more or less flat benefits), while others offer a system that is mainly Bismarckian (with benefits related to past contributions)....

Persistent link: https://www.econbiz.de/10010274879

Tax competition for foreign direct investment

Haufler, Andreas; Wooton, Ian - 1997

We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...

Persistent link: https://www.econbiz.de/10010398203

A race beyond the bottom: The nature of bidding for a firm

Furusawa, Taiji; Hori, Kazumi; Wooton, Ian - 2010

We examine how the bidding environment may affect the outcome of tax competition between two countries (or two regions) in attracting a firm's foreign direct investment (FDI).We compare the equilibrium location choice and payoffs from an English auction, with both complete and incomplete...

Persistent link: https://www.econbiz.de/10010270462

Wages and international tax competition

Krautheim, Sebastian; Schmidt-Eisenlohr, Tim - 2012

Rent-sharing between firm owners and workers is a robust empirical finding. If workers bargain with firms, information on the actual surplus is essential. When the firm can use profit shifting to create private information on the surplus, it can thereby reduce its wage bill. We study how rent...

Persistent link: https://www.econbiz.de/10010283583

Corporate tax systems, multinational enterprises, and economic integration

Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, … - 2004

Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA). These two principles have very different qualities when it comes to preventing profit...

Persistent link: https://www.econbiz.de/10010261230

The provision of public inputs in a federation under asymmetric information

Krause, Günter - 2004

In recent years informational problems have been introduced into local public finance. The main impetus of the analyses has been on the supply of local public goods, often under tax competition. The present paper extends recent contributions to study how inter-regionally mobile capital supplied...

Persistent link: https://www.econbiz.de/10010296529

Intergenerational redistribution with asymmetric information: The case of non-observable savings

Lorz, Jens Oliver - 1999

This paper analyzes intergenerational redistribution in a 2-period overlapping- generations model that allows for … political economy equilibrium is not Pareto-efficient. Redistribution results in equal consumption levels of individuals with …

Persistent link: https://www.econbiz.de/10010331072

Externalities of non-cooperative tax policy in the globally integrated market

Tomohara, Akinori - 2002

This paper investigates efficiency losses caused by independent tax systems and proposes ways of remedying this coordination failure Whereas the harmful effects of tariff competition have been thoroughly explored in the trade policy literature little is known about the externalities that result...

Persistent link: https://www.econbiz.de/10010293495

Should tax policy favor high- or low-productivity firms?

Langenmayr, Dominika; Haufler, Andreas; Bauer, Christian J. - 2012

Heterogeneous firm productivity seems to provide an argument for governments to pursue `pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...

Persistent link: https://www.econbiz.de/10010294696

1
2
3
4
5
6
7
8
9
10
Next
Last