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The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition...
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Intro -- Contents -- Acknowledgments -- Introduction -- 1. Death, Taxes, and Tax Havens -- 2. Regulative Norms and Inappropriate Means -- 3. Hearts and Minds in the Global Arena -- 4. Reputation, Blacklisting, and the Tax Havens -- 5. The OECD Rhetorically Entrapped -- 6. Implications for Policy...
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This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and...
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This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of European Union (EU) harmonization...
Persistent link: https://www.econbiz.de/10005826648
This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a system and Belgium introduced one this year. This paper...
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