Search Results - ("EU" OR "Income tax" OR "Tax competition" OR "Taxation") AND NOT isPartOf

Corporate income tax competition and efficient tax base equalization

Matsumoto, Mutsumi; Ogawa, Hikaru - In: Economics of governance 24 (2023) 1, pp. 109-118

Persistent link: https://www.econbiz.de/10014330198

Global corporate income tax competition, knowledge spillover, and growth

Maebayashi, Noritaka; Morimoto, Keiichi - In: European economic review : EER 164 (2024), pp. 1-35

Persistent link: https://www.econbiz.de/10015076236

Preferential personal income tax regimes in the European Union : a new form of permitted (harmful) tax competition?

Szudoczky, Rita; Rodríguez Peña, Camilo - In: World tax journal : WTJ 16 (2024) 2, pp. 245-288

Persistent link: https://www.econbiz.de/10015156710

Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax

de Carvalho Junior, Pedro Humberto Bruno - 2025

The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an … proposes a 14% "top-up" Individual Income Tax aimed at reducing overall tax regressivity from income tax and social …

Persistent link: https://www.econbiz.de/10015394878

Taming Tax Competition with a European Corporate Income Tax

Candau, Fabien - 2018

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 …

Persistent link: https://www.econbiz.de/10012934388

Local income tax competition with progressive taxes and a fiscal equalization scheme

Kuhlmey, Florian - 2017

This paper develops a model of local income tax competition with a progressive tax scheme and a built-in fiscal … basis for local tax competition causes strong segregating forces that can only to some extent be compensated by the fiscal …

Persistent link: https://www.econbiz.de/10011933012

Corporate income tax, IP boxes and the location of R&D

Shehaj, Pranvera; Weichenrieder, Alfons J. - In: International tax and public finance 31 (2024) 1, pp. 203-242

Persistent link: https://www.econbiz.de/10015056349

Income taxation and labour response: Empirical evidence from a DID analysis of an income tax treatment in Italy

Bosco, Bruno; Bosco, Carlo Federico; Maranzano, Paolo - 2024

This paper uses the Italian income tax treatment of 2006/7 as a quasi-natural tax experiment to offer some fresh … empirical evidence on how labour supply responds to exogenous income tax hikes. We adopt the identification strategy based on …

Persistent link: https://www.econbiz.de/10014577257

Income taxation and labour response : empirical evidence from a DID analysis of an income tax treatment in Italy

Bosco, Bruno; Bosco, Carlo Federico; Maranzano, Paolo - 2024

Persistent link: https://www.econbiz.de/10014563801

Sensitivity Versus Size: Implications for Tax Competition

Agrawal, David R.; Bagh, Adib; Mardan, Mohammed - 2025

The conventional wisdom is that a big jurisdiction sets a higher tax rate than a small jurisdiction. We show this result arises due to simplifying assumptions that imply tax-base sensitivities are equal across jurisdictions. When more than two jurisdictions compete in commodity taxes, tax-base...

Persistent link: https://www.econbiz.de/10015339576