This paper develops a model of tax competition with three countries, which initially form a union where countries …

This paper develops a model of tax competition with three countries, which initially form a union where countries …

This paper develops a model of tax competition with three countries, which initially form a union where countries …

Rhineland-Palatine non-metropolitan municipalities. We argue that primarily tax competition considerations drive the results, as …

stage. We show that this mechanism effectively reduces competition for mobile capital between the members of the union. Even … of capital taxation has advantages even in a setting where costly side payments are feasible. -- capital tax competition …

extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non … model: it lowers the average rate of capital taxation and thus makes tax competition more aggressive in both the large and …

minimum tax) on tax competition among states. This paper examines Pillar 2’s impact on tax competition. It builds on a short … tax competition were first identified.The paper is divided into 7 sections. Section 1 introduces the paper. Section 2 … discusses Pillar 2’s objectives: addressing profit shifting and tax competition. Section 3 discusses the Top-Up Tax calculation …