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Der internationale Steuerwettbewerb aus Unternehmenssicht

Rathje, Ann-Christin; Wohlrabe, Klaus - In: ifo Schnelldienst 71 (2018) 21, pp. 46-55

Großteil (59,2%) der Unternehmen als stark oder eher stark eingestuft. Von den im Zuge der Steuerreform in den USA reduzierten … Steuersätzen können etwa 60% der befragten Unternehmen mit Betriebsstätten in den USA finanzielle Vorteile erzielen. Unter den … ausschließlich in Deutschland tätigen Unternehmen geben lediglich 1,9% an, vom internationalen Steuerwettbewerb in Summe profitieren …

Persistent link: https://www.econbiz.de/10012018011

Stability of coalitional equilibria within repeated tax competition

Brangewitz, Sonja; Brockhoff, Sarah - 2012

This paper analyzes the stability of capital tax harmonization agreements in a stylized model where countries have formed coalitions which set a common tax rate in order to avoid the inefficient fully non-cooperative Nash equilibrium. In particular, for a given coalition structure we study to...

Persistent link: https://www.econbiz.de/10010319960

Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation

Gérard, Marcel - 2004

Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a...

Persistent link: https://www.econbiz.de/10010261088

Intra-regional tax competition and economic geography

Hühnerbein, Ossip; Seidel, Tobias - 2007

We extent a solvable version of the core-periphery agglomeration model to four countries located in two regions. The paper shows that there might still be a race to the bottom in capital income tax rates despite agglomeration rents earned by the mobile factor. We find that intra-regional tax...

Persistent link: https://www.econbiz.de/10010264222

Mobile tax base as a global common

Konrad, Kai A. - 2007

If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use. I analyse how such activities interact with Bertrand...

Persistent link: https://www.econbiz.de/10010264247

Enhanced cooperation in an asymmetric model of tax competition

Vrijburg, Hendrik; De Mooij, Ruud A. - 2010

This paper analyzes enhanced cooperation agreements in corporate taxation in a three country tax competition model where countries differ in size. We characterize equilibrium tax rates and the optimal tax responses due to the formation of an enhanced cooperation agreement. Conditions for...

Persistent link: https://www.econbiz.de/10010266099

Steuerharmonisierung oder Steuerwettbewerb?

Boss, Alfred - 2003

Eine Harmonisierung der Steuern auf Kapitaleinkommen wird häufig gefordert, weil sonst bei hoher Kapitalmobilität ein Steuersenkungswettlauf eintrete mit der Folge, dass der Staat seine eigentlichen Aufgaben nicht wahrnehmen kann. Tatsächlich sind die Indizien für ein "race to the bottom"...

Persistent link: https://www.econbiz.de/10010273140

Source versus residence based taxation with international mergers and acquisitions

Becker, Johannes; Fuest, Clemens - 2009

This paper analyses tax competition and tax coordination in a model where capital flows occur in the form of mergers and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes do not necessarily distort international ownership...

Persistent link: https://www.econbiz.de/10010273808

Partial harmonization of corporate taxes in an asymmetric repeated game setting

Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - 2010

This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three heterogenous countries with respect to their capital endowments. We show that regardless of the structure of the...

Persistent link: https://www.econbiz.de/10010274903

Tax rate harmonization, renegotiation and asymmetric tax competition for profits with repeated interaction

Eggert, Wolfgang; Itaya, Jun-ichi - 2011

This paper analyzes a model of corporate tax competition with repeated interaction and with strategic use of profit shifting within multinationals. We show that international tax coordination is more likely to prevail if the degree of asymmetry in terms of productivity differences between...

Persistent link: https://www.econbiz.de/10010274924