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Nash equilibrium in tax and public investment competition

Sharma, Ajay; Pal, Rupayan - In: International review of economics & finance : IREF 62 (2019), pp. 106-120

Persistent link: https://www.econbiz.de/10012205527

Internationaler Steuerwettbewerb und Koordination der Steuersysteme

Brosius, Felix - 2003

Persistent link: https://www.econbiz.de/10004720573

Is there a future for capital income taxation?

Mintz, Jack M. - 1992

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When do small countries win tax wars

Eggert, Wolfgang - 1996

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Tax coordination and fiscal competition in federal economies

Lucas, Vander Mendes - 2003

Persistent link: https://www.econbiz.de/10001893852

Tax competition with spillover public goods in a median location model

Tsai, Jyh-fa - In: Asia-Pacific journal of regional science 3 (2019) 3, pp. 831-862

Persistent link: https://www.econbiz.de/10012125203

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 2001

A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...

Persistent link: https://www.econbiz.de/10011398100

Tax competition and the efficiency of 'benefit-related' business taxes

Gugl, Elisabeth; Zodrow, George R. - 2015

Persistent link: https://www.econbiz.de/10011417159

Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our … international tax coordination. We develop a a working horse model of multinational investment which allows to derive many of the … key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the …

Persistent link: https://www.econbiz.de/10011507954

Tax competition and fiscal equalization under corporate income taxation

Liesegang, Caterina; Runkel, Marco - 2016

This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...

Persistent link: https://www.econbiz.de/10011509514