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income. While tax competition limits the extent to which redistribution is possible-as compared to the closed-economy outcome …
Persistent link: https://www.econbiz.de/10010528950
of fiscal policies at the national level is fundamental. The most obvious implication of international competition on the …. Moreover, the main approaches to the empirical analysis of the relationship between competition and the level of taxation are …
Persistent link: https://www.econbiz.de/10012729393
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10013094651
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because the internet enforces destination-based taxes. I find that higher internet...
Persistent link: https://www.econbiz.de/10012856936
countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To … significantly to the observed fall in corporate tax rates. -- Corporate taxes ; tax competition ; foreign direct investment …
Persistent link: https://www.econbiz.de/10009302814
countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To … significantly to the observed fall in corporate tax rates. -- corporate taxes ; tax competition ; foreign direct investment …
Persistent link: https://www.econbiz.de/10009307961
income taxes by holding financial assets in the corporate sector. If corporate tax competition reduces corporate income tax …
Persistent link: https://www.econbiz.de/10011541078
income taxes by holding financial assets in the corporate sector. If corporate tax competition reduces corporate income tax …
Persistent link: https://www.econbiz.de/10013320356
Most governments have laws to prevent cartels and ensure competition, but most governments do not apply the logic of … competition policy to their own activities. This book sets out the benefits that follow when governments promote tax competition … prevention of tax competition are fallacious. The book demonstrates the enormous benefits that come from tax competition and …
Persistent link: https://www.econbiz.de/10014059840
income taxes by holding financial assets in the corporate sector. If corporate tax competition reduces corporate income tax …
Persistent link: https://www.econbiz.de/10001708664