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Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes' similar economic rationales this difference between bilateralism in international double tax avoidance and...
Persistent link: https://www.econbiz.de/10009269088
Trade relations are governed by the multilateral GATT, whereas the avoidance of international double taxation rests on a network of around 2000 bilateral treaties. Given the two regimes' similar economic rationales this difference between bilateralism in international double tax avoidance and...
Persistent link: https://www.econbiz.de/10013013306
Persistent link: https://www.econbiz.de/10013437314
Persistent link: https://www.econbiz.de/10003721795
This article analyzes the institutional design of international double tax avoidance. The basic argument is that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict. The distribution of tax revenues depends on the asymmetry of investment...
Persistent link: https://www.econbiz.de/10010306400
Why do states cooperate bilaterally or multilaterally? This article addresses the issue using the example of international double tax avoidance. It is argued that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict. The distribution of tax...
Persistent link: https://www.econbiz.de/10013000138
This article analyzes the institutional design of international double tax avoidance. The basic argument is that double tax avoidance exhibits the strategic structure of a coordination game with a distributive conflict. The distribution of tax revenues depends on the asymmetry of investment...
Persistent link: https://www.econbiz.de/10012723531
Competition for mobile tax bases undermines the fiscal self-determination of states and exacerbates inequalities of income and wealth both within countries and globally. The paper provides a normative evaluation of international tax competition, and puts forward two principles of international...
Persistent link: https://www.econbiz.de/10014141999
Persistent link: https://www.econbiz.de/10013349412
There are two largely distinct bodies of literature and corresponding research areas in international taxation. On the one hand, there is the big and continuously growing body of theoretical and empirical literature on tax competition, mainly in the field of economics; on the other, there is a...
Persistent link: https://www.econbiz.de/10014186447