Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

Tax competition arguments suggest that a government that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

En el marco de la competencia fiscal entre los Estados, se ha observado en la última década una creciente competencia considerada desleal o lesiva, por la desproporción respecto a los beneficios ofrecidos por los citados, en un intento de maximizar la atracción de los factores de mayor...

This paper surveys the nexus between tax competition and the fiscal constitution. We distinguish various approaches to competition between jurisdictions and provide a critique of evolutionary approaches to 'systems competition'. In the main part of the paper, a simple model of horizontal tax...

IP boxes or patent boxes can be introduced so as to promote research and development (R&D) activities or attract mobile IP assets, but they can also cause harmful tax competition. Action 5 of BEPS project has analysed this problem and proposes the application of a ‘nexus approach’ that...