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Regional tax coordination and foreign direct investment

Haufler, Andreas (contributor); Wooton, Ian (contributor) - 2001

Persistent link: https://www.econbiz.de/10009619391

Reforming an asymmetric union : on the virtues of dual tier capital taxation

Haufler, Andreas; Lülfesmann, Christoph - 2013

The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. We analyse the effects of introducing a two tier structure of capital taxation, where the asymmetric member...

Persistent link: https://www.econbiz.de/10009720316

MIGRATION into the WELFARE STATE : tax and migration competition

Razin, Asaf - In: International tax and public finance 20 (2013) 4, pp. 548-563

Persistent link: https://www.econbiz.de/10009790191

Tax competition in the Eurozone

Rademacher, Inga - 2013

taxation, the two approaches - competition and compensation theory - provide diametrically opposed answers to this question …. One theory predicts a reduction in taxation, the other a stagnation or increase in taxation. This paper examines the … countries could be explained by competition theory, the increase in large countries is not in line with the conventional …

Persistent link: https://www.econbiz.de/10010125967

Distributional consequences of capital tax coordination

Zagler, Martin - In: Rivista internazionale di scienze sociali 120 (2012) 4, pp. 413-427

Persistent link: https://www.econbiz.de/10010257081

The signaling effect of tax rates under fiscal competition : a (Shannonian) transfer entropy approach

Dima, Bogdan; Dima, Ştefana Maria; Barna, Flavia - In: Economic modelling 42 (2014), pp. 373-381

Persistent link: https://www.econbiz.de/10010478093

A quantitative approach to measure tax competitiveness between EU countries

Liapis, Konstantinos J.; Galanos, Christos L.; Politis, … - In: International journal of economic sciences and applied … 7 (2014) 3, pp. 7-23

The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies manages to attract productive factors, funds and...

Persistent link: https://www.econbiz.de/10010509202

Reforming an asymmetric union : on the virtues of dual tier capital taxation

Haufler, Andreas; Lülfesmann, Christoph - 2012

We analyze the effects of introducing a two tier structure of capital taxation, where the asymmetric member states of a union choose a common, central tax rate in the first stage, and then non-cooperatively set local tax rates in the second stage. We show that this mechanism effectively reduces...

Persistent link: https://www.econbiz.de/10009671844

Migration and social insurance

Cremer, Helmuth; Goulão, Catarina - 2010

Persistent link: https://www.econbiz.de/10008934364

Tax competition, tax coordination and tax harmonization : the effects of EMU

Genser, Bernd; Haufler, Andreas - 1995

There is little doubt that the step towards a monetary union in Europe will increase both the distortionary effects of existing differences in national tax systems and the intensity of tax competition for internationally mobile commodity and factor tax bases. This paper discusses selected issues...

Persistent link: https://www.econbiz.de/10009681111