investment effects. Our results question the ban of royalty taxes in double tax treaties and the EU Interest and Royalty … standard tax competition model for capital-enhancing technology, royalty payments, and profit shifting, this paper suggests a …

. Tax coordination, while difficult politically, could help stem further decline in corporate taxation, but any gains might …Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom … interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the …

equity. Tax coordination, while difficult politically, could help stem further decline in corporate taxation, but any gains …Global economic integration intensified tax competition and raised concerns about the resulting quot;race to the … also discusses implications of tax competition for Eastern Europe and finds that FDI flows will not be much affected, tax …

Governments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU … to accommodate CIT rate levels from the perspective of double taxation of dividends, (ii) the requirement to consider …

of taxation, and makes for a stable income tax share of output. … elasticity of reported income, the welfare cost of taxation and the tax revenue as a percent of output, with sensitivity analysis …This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported …

Governments of EU Member States have been reducing statutory corporate income tax rates ('CIT') for several years. What … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU … to accommodate CIT rate levels from the perspective of double taxation of dividends, (ii) the requirement to consider …