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To harmonise or not to harmonise? : roundtable discussion on the European Commission's study on company taxation
Sorensen, Peter Birch - In: CESifo Forum 03 (2002) 1, pp. 31-35
Persistent link: https://www.econbiz.de/10011695684
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Combating fiscal fraud and empowering regulators: Bringing tax money back into the coffers
Unger, Brigitte (contributor); Rossel, Lucia (contributor);  … - 2021
tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a … and policy recommendations that will reinforce the international tax system. The collection also flags the dangers posed … message is that inequality can and has to be reduced substantially, and we can achieve this through an improved international …
Persistent link: https://www.econbiz.de/10014279361
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The Effective Tax Burden of Companies and on Highly Skilled Manpower: Tax Policy Strategies in a Globalized Economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10010297438
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The 2008 financial crisis and taxation policy
Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2010
The 2008 financial crisis is the worst economic crisis since the Great Depression of 1929. It has been characterised by a housing bubble in a context of rapid credit expansion, high risk-taking and exacerbated financial leverage, leading to deleveraging and credit crunch when the bubble burst....
Persistent link: https://www.econbiz.de/10010266095
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Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?
Kächelein, Holger - 2004
The paper analyzes under which conditions a partial tax cooperation will be welfare enhancing within the cooperating regions. Starting from the standard symmetric tax competition model, subgroups of regions can form tax cooperations and thereby increase their relevant market share. As the...
Persistent link: https://www.econbiz.de/10010296579
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The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?
Osterloh, Steffen; Heinemann, Friedrich - 2008
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...
Persistent link: https://www.econbiz.de/10010298690
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Tax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'
Petersen, Hans-Georg (contributor) - 2010
within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding …
Persistent link: https://www.econbiz.de/10010271610
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Minimum Taxes and Repeated Tax Competition
Kiss, Áron - 2011
An agreement about a lower bound for admissible tax rates can reduce the equilibrium tax rate (and thus welfare) in tax competition among fully symmetric countries. This is shown in an infinitely repeated game where the stage game describes the standard tax competition model with source-based...
Persistent link: https://www.econbiz.de/10010494464
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The European Commission‘s Proposals for Corporate Tax Harmonization
Jr., Charles McLure - In: CESifo Forum 06 (2005) 1, pp. 32-41
Persistent link: https://www.econbiz.de/10011695785
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Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches
Jr., Charles McLure - In: CESifo Forum 09 (2008) 2, pp. 46-52
Persistent link: https://www.econbiz.de/10011695898