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International tax competition : theory and evidence

Song, Iin-chang - 1999

Persistent link: https://www.econbiz.de/10001516064

Modeling fiscal policy in the European Union

Kudla, Janusz - 2015

Persistent link: https://www.econbiz.de/10012875812

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 2001

A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...

Persistent link: https://www.econbiz.de/10011398100

EU financial integration : three essays on propositions, evidence and implications

Kiehlborn, Thomas - 2005

Persistent link: https://www.econbiz.de/10003226138

Determinants of tax rates in local capital income taxation : a theoretical model and evidence from Germany

Büttner, Thiess - In: FinanzArchiv : European journal of public finance 56 (1999) 3/4, pp. 363-388

Persistent link: https://www.econbiz.de/10001537578

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - In: Regional science & urban economics 31 (2001) 2/3, pp. 215-245

Persistent link: https://www.econbiz.de/10001563174

Corporate Tax Competition and Public Capital Stock

Gomes, Pedro - 2009

supply public capital and compete for corporate profits. When international tax competition drives the statutory tax rate … that there is international competition in both policy tools and that tax competition increases with the degree of openness …

Persistent link: https://www.econbiz.de/10013159971

Determinants of tax rates in local capital income taxation : a theoretical model and evidence from Germany

Büttner, Thiess - 1999

In a theoretical model local jurisdictions provide a public input an d a public consumption good financed by a tax on capital income. When deciding about tax rate and budget structure the jurisdictions will generally respond to each others fiscal choices irrespective of whether the policy is...

Persistent link: https://www.econbiz.de/10009781689

Determinants of Tax Rates in Local Capital Income Taxation : A Theoretical Model and Evidence from Germany

Buettner, Thiess - 2021

In a theoretical model local jurisdictions provide a public input and a public consumption good financed by a tax on capital income. When deciding about tax rate and budget structure the jurisdictions will generally respond to each others fiscal choices irrespective of whether the policy is more...

Persistent link: https://www.econbiz.de/10013320938

Local Business Taxation and Competition for Capital : The Choice of the Tax Rate

Buettner, Thiess - 2021

Persistent link: https://www.econbiz.de/10013320992

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