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Persistent link: https://www.econbiz.de/10001473056
Are the predictions of tax competition theory wrong? Recent empirical results on capital taxation suggest that this might be the case. While tax competition literature predicts that capital taxes decrease with increasing globalisation, empirical studies on various data find contradicting...
Persistent link: https://www.econbiz.de/10010483984
Persistent link: https://www.econbiz.de/10011742787
government ideology and globalization were associated with top income shares in OECD countries. The fourth study shows that …
Persistent link: https://www.econbiz.de/10011492224
The broad literature focussing on the effects of globalization and strategic interactions on corporate tax competition …
Persistent link: https://www.econbiz.de/10014198378
In this paper, we test one of the fundamental assumptions in the tax competition literature, namely, that a country's taxable income depends on the tax policies pursued in the domestic and in neighboring countries. Based on a panel of annual data of 18 OECD countries spanning the period 1982 to...
Persistent link: https://www.econbiz.de/10014214532
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...
Persistent link: https://www.econbiz.de/10011443043
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...
Persistent link: https://www.econbiz.de/10013428264
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...
Persistent link: https://www.econbiz.de/10014089728
Since the start of EMU national fiscal policy in the Eurozone can be conducted almost without paying any attention to consequences for the exchange rate. This might lower fiscal discipline. In order to shed light on the empirical relevance of this consideration, the impact of the exchange rate...
Persistent link: https://www.econbiz.de/10000683878