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Hotelling tax competition
Wooders, Myrna Holtz; Zissimos, Benjamin - 2003
This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling s Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid. Instead, when an...
Persistent link: https://www.econbiz.de/10011507860
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Hotelling Tax Competition
Wooders, Myrna H.; Zissimos, Ben - 2021
This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling's Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid. Instead, when an...
Persistent link: https://www.econbiz.de/10013319954
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as a determinant of taxes and productive public spending. We develop a simple model of fiscal competition with government borrowing. If a default on government debt is no option,...
Persistent link: https://www.econbiz.de/10011422649
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Developing country second-mover advantage in competition over environmental standards and taxes
Groenert, Valeska; Zissimos, Benjamin - 2011
We show that, in competition between a developed country and a developing country over environmental standards and … efficient; (2) the developing country may be a "pollution haven" - a place to escape excessively high environmental standards in … developed country may be a pollution haven. -- environmental standards ; fiscal competition ; second-mover advantage ; tax …
Persistent link: https://www.econbiz.de/10009412372
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the distribution of economic activity across space. When public borrowing is...
Persistent link: https://www.econbiz.de/10011557711
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Reforming an asymmetric union : on the virtues of dual tier capital taxation
Haufler, Andreas; Lülfesmann, Christoph - 2012
We analyze the effects of introducing a two tier structure of capital taxation, where the asymmetric member states of a union choose a common, central tax rate in the first stage, and then non-cooperatively set local tax rates in the second stage. We show that this mechanism effectively reduces...
Persistent link: https://www.econbiz.de/10009671844
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Developing Country Second-Mover Advantage in Competition Over Environmental Standards and Taxes
Groenert, Valeska - 2014
We show that, in competition between a developed country and a developing country over environmental standards and … efficient; the developing country may be a ‘pollution haven' - a place to escape excessively high environmental standards in the …
Persistent link: https://www.econbiz.de/10013066914
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The Trouble with Tax Competition : From Practice to Theory
Faulhaber, Lilian V. - 2019
Over the past few years, policymakers have argued that everything from Apple's Irish tax deal to patent boxes to the LuxLeaks tax rulings represent “harmful tax competition.” Despite the ubiquity of this term, however, there is no internationally accepted definition of so-called harmful tax...
Persistent link: https://www.econbiz.de/10012902342
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Fiscal Competition and Public Debt
Janeba, Eckhard - 2018
This paper explores the implications of high indebtedness for strategic tax setting in internationally integrated capital markets. When public borrowing is constrained due to default, a rise in a country's initial debt level lowers investment in public infrastructure and makes tax setting more...
Persistent link: https://www.econbiz.de/10012936282
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Fiscal Competition and Public Debt
Janeba, Eckhard - 2016
The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the distribution of economic activity across space. When public borrowing is...
Persistent link: https://www.econbiz.de/10012978377