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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
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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
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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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Public procurement in the presence of capital taxation
Weichenrieder, Alfons J. - 1999
The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of...
Persistent link: https://www.econbiz.de/10010297639
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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … Unternehmen am Standort Deutschland im Einzelfall verbessern. Im Vergleich zu den übrigen EU-Mitgliedstaaten reduziert sich die … die Finanzierungsstruktur national tätiger Unternehmen verzerrt. Zudem geht die Beseitigung der Diskriminierung von …
Persistent link: https://www.econbiz.de/10010297677
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Harmonization and tax competition: Efficiency versus fairness
Izquierdo Llanes, Gregorio - 1999
Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip. Weiterhin werden die Harmonisierungs- und die Steuerwettbewerbspolitik in...
Persistent link: https://www.econbiz.de/10010300403
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Strategic delegation and international capital taxation
Brückner, Matthias - 2001
The literature on tax competition generally concludes that international coordination of capital taxes among symmetric countries increases tax rates. This paper investigates whether this conclusion also holds in a political economy framework where taxes are set by elected policy makers. It shows...
Persistent link: https://www.econbiz.de/10010301210
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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
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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/10010325641
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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