This paper reconsiders the welfare effects of "tariff jumping" direct investment if mobile capital is subjected to taxation. In contrast to the conventional wisdom, the receiving country may in this case gain from the incremental inflow of capital, as this diverts tax revenues from the rest of...

This paper reconsiders the welfare effects of tariff jumping direct investment if mobile capital is subjected to taxation. In contrast to the conventional wisdom, the receiving country may in this case gain from the incremental inflow of capital, as this diverts tax revenues from the rest of the...

Warum macht die Harmonisierung der Unternehmens- und Kapitalertragsbesteuerung in der Europäischen Union kaum Fortschritte, obwohl sie im Binnenmarkt heftigem Steuerwettbewerb ausgesetzt ist, und warum ist die Umsatzbesteuerung weitgehend harmonisiert worden, obwohl sie gegen Steuerwettbewerb...

This paper reconsiders the welfare effects of; tariff jumping; direct investment if mobile capital is subjected to taxation. In contrast to the conventional wisdom, the receiving country may in this case gain from the incremental inflow of capital, as this diverts tax revenues from the rest of...