introduce tax competition. In addition, the revenue gain is positive but quantitatively small. There are also sectoral … coordination (regional cooperation) to minimize tax competition presented by differentials in elasticities and calls for the …

to the annual contributions to the EU budget by countries like the UK, Ireland, the Netherlands or Luxembourg. We … estimate that the total revenue losses for the EU governments due to corporate tax avoidance amount to almost 100 billion … €. After this description of the failure of the current system of taxation, this article analyzes alternative schemes such as …

Under international tax competition, corporate income tax rates are predicted to decrease, and the tax burden will …-2018. Petroleum rent was taxed at high rates in 2012, and while corporate income tax rates were reduced in four steps, the marginal …

introduce tax competition. In addition, the revenue gain is positive but quantitatively small. There are also sectoral … coordination (regional cooperation) to minimize tax competition presented by differentials in elasticities and calls for the …

In a two-country model of endogenous growth with international knowledge spillover, corporate income tax competition … the corporate income tax competition can be excessively high or low, depending on the elasticity of the spillover effect …

In a two-country model of endogenous growth with international knowledge spillover, corporate income tax competition … the corporate income tax competition can be excessively high or low, depending on the elasticity of the spillover effect …

In a two-country model of endogenous growth with international knowledge spillover, corporate income tax competition … the corporate income tax competition can be excessively high or low, depending on the elasticity of the spillover effect …