Similar Search Results

Fiscalité superposée et externalités fiscales verticales : faut-il reconsidérer le débat entre concurrence et coopération fiscales?

Madiès, Thierry - In: L' Actualité économique : revue trimest. 77 (2001) 4, pp. 593-612

Persistent link: https://www.econbiz.de/10001674424

State and local tax competition in a spatial model with sales taxes and residential property taxes

Braid, Ralph M. - In: Journal of urban economics 75 (2013), pp. 57-67

Persistent link: https://www.econbiz.de/10009739970

Profit shifting and equilibrium principles of international taxation

François, Manon - 2021

Persistent link: https://www.econbiz.de/10012548140

Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma

Hindriks, Jean; Nishimura, Yukihiro - 2021

Persistent link: https://www.econbiz.de/10012623711

Profit shifting and equilibrium principles of international taxation

Francois, Manon - 2021

We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...

Persistent link: https://www.econbiz.de/10012599091

Cross country tax competition and its impact on multinational corporations : a theoretical re-examination

Mukherjee, Sovik - In: Financial markets, institutions and risks : FMIR 2 (2018) 1, pp. 97-104

Persistent link: https://www.econbiz.de/10011883956

A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Persistent link: https://www.econbiz.de/10014517798

A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyse tax competition between a tax haven and a non-haven country for heterogeneous multinationals to evaluate the effects of...

Persistent link: https://www.econbiz.de/10014521242

A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Persistent link: https://www.econbiz.de/10014526460

Profit shifting and investment effects : the implications of zero-taxable profits

Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, … - 2018

-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit … investment incentives and transfer pricing induces inefficiently low taxes. …

Persistent link: https://www.econbiz.de/10011794726