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Competition for FDI and Profit Shifting : On the Effects of Subsidies and Tax Breaks
Amerighi, Oscar - 2013
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences … targeted tax competition may lead to higher welfare for the region as a whole than lump-sum subsidies when the difference in … statutory corporate tax rates and/or their average is high enough. Tax competition is also preferable from an efficiency point …
Persistent link: https://www.econbiz.de/10013073169
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Globalisation and the mix of wage and profit taxes
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2006
This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax rate, relative to the wage tax, either when...
Persistent link: https://www.econbiz.de/10010439368
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Local business taxation and competition for capital : the choice of the tax rate
Büttner, Thiess - 2001
rate of the business tax. Tax competition is identified by means of instrumental variables techniques. Despite significant … competition effects between local neighbors, where tax rates are strategic complements, jurisdictions are found to have some … interjurisdictional competition. …
Persistent link: https://www.econbiz.de/10011398100
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Public expenditure spillovers : an explanation for heterogeneous tax reaction functions
Levaggi, Rosella; Panteghini, Paolo - 2018
This article provides a possible explanation for the heterogeneity of tax reaction functions under tax competition. In …
Persistent link: https://www.econbiz.de/10011922172
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Asymmetric pass-through and competition
Genakos, Christos; Lyu, Blair Yuan; Pagliero, Mario - 2024
Persistent link: https://www.econbiz.de/10015055663
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Determinants of Tax Rates in Local Capital Income Taxation : A Theoretical Model and Evidence from Germany
Buettner, Thiess - 2021
) in West Germany. Taking into account possible competition effects, tax rates are found to be positively related to the …
Persistent link: https://www.econbiz.de/10013320938
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Local Business Taxation and Competition for Capital : The Choice of the Tax Rate
Buettner, Thiess - 2021
rate of the business tax. Tax competition is identified by means of instrumental variables techniques. Despite significant … competition effects between local neighbors, where tax rates are strategic complements, jurisdictions are found to have some … interjurisdictional competition …
Persistent link: https://www.econbiz.de/10013320992
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Local Property and State Income Taxes : The Role of Interjurisdictional Competition and Collusion
Nechyba, Thomas J. - 2008
This paper addresses two long-standing positive questions in public finance: 1) Why is the property tax, despite widespread popular complaints against its fairness, the almost exclusive tax instrument used by local governments; and 2) why do we consistently observe higher levels of governments...
Persistent link: https://www.econbiz.de/10014073809
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Information asymmetry and competition in credit markets
Mello, Joao M. P. de - 2004
Persistent link: https://www.econbiz.de/10003550940
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Coinsurance vs. copayments : reimbursement rules for a monopolistic medical product with competitive health insurers
Cremer, Helmuth; Lozachmeur, Jean-Marie - 2021
Persistent link: https://www.econbiz.de/10012542707