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Globalization, Tax Competition and the Future of Tax Systems
Tanzi, Vito - 2006
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition
Persistent link: https://www.econbiz.de/10012781971
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The Trouble with Tax Competition : From Practice to Theory
Faulhaber, Lilian V. - 2019
. Second, international tax competition relies on international tax avoidance, and international tax avoidance relies on … international tax competition. Thus, governments are complicit in international tax avoidance, while taxpayers (usually … anti-avoidance measures not just to limit tax competition by other countries but also as an additional form of tax …
Persistent link: https://www.econbiz.de/10012902342
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The Merits of Tax Competition in a Globalized Economy
Elkins, David - 2016
Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member...
Persistent link: https://www.econbiz.de/10012992551
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Wayfair : A Step Towards the Destination, But Sales Tax Competition Remains
Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023
The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...
Persistent link: https://www.econbiz.de/10014247994
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Multinational corporations' effective tax rates : evidence from orbis
Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://www.econbiz.de/10012242919
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2019
A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...
Persistent link: https://www.econbiz.de/10012122641
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Fighting multiple tax havens
Elsayyad, May; Konrad, Kai A. - 2010
This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a 'big bang' multilateral agreement. The sequentiality may...
Persistent link: https://www.econbiz.de/10010274953
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Fighting multiple tax havens
Elsayyad, May; Konrad, Kai A. - 2010
This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax Practices Initiative against tax havens. We show that the sequential nature of the process is harmful and more costly than a "big bang" multilateral agreement. The sequentiality may...
Persistent link: https://www.econbiz.de/10008697539
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Steuerflucht und Steueroasen
In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 93 (2013) 6, pp. 359-376
increased usage of anti-tax avoidance measures by high-tax countries. The substitutive nature of different tax-avoidance schemes …
Persistent link: https://www.econbiz.de/10009772791
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Tax Competition with Parasitic Tax Havens
Slemrod, Joel B. - 2008
other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries …
Persistent link: https://www.econbiz.de/10012774197