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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

Tax coordination in a cross-hauling model: Conflict or harmony of interest?

Haufler, Andreas - 1994

The paper analyzes strategic commodity taxation in a model with trade in a single private good which is simultaneously imported by consumers of a high-tax region and exported by its producers. Conditions for the existence of a Nash equilibrium are given and an asymmetry is introduced through...

Persistent link: https://www.econbiz.de/10010398124

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

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

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

The Effects of Tax Competition when Politicians Create Rents to Buy Political Support

Eggert, Wolfgang; Birch Sørensen, Peter - 2007

We set up a probabilistic voting model to explore the hypothesis that tax competition improves public sector efficiency and social welfare. In the absence of tax base mobility, distortions in the political process induce vote-maximising politicians to create rents to public sector employees....

Persistent link: https://www.econbiz.de/10010320950

Is tax harmonization useful?

Eggert, Wolfgang; Genser, Bernd - 2000

It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced. In this paper we use a model where commodity and...

Persistent link: https://www.econbiz.de/10010324098