Search Results - subject:"Tax competition"

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - In: Taxation in the Digital Era : Economic, Legal, and …, (pp. 105-124). 2026

Persistent link: https://www.econbiz.de/10015484612

Declining effective tax rates of multinationals : the hidden role of tax base reforms

Ducept, Jules; Godar, Sarah - 2025

EU tax competition exerts downward pressure on high-tax countries, while the likelihood of tax cuts also varies with the …

Persistent link: https://www.econbiz.de/10015419978

Local policy misperceptions and investment : experimental evidence from firm decision makers

Blesse, Sebastian; Buhlmann, Florian; Heil, Philipp; … - 2025

We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters’ municipality. Firms often misperceive local policy competitiveness, especially for tax rates....

Persistent link: https://www.econbiz.de/10015393649

Local policy misperceptions and investment : experimental evidence from firm decision makers

Blesse, Sebastian; Buhlmann, Florian; Heil, Philipp; … - 2025

We study firm responses to local policies through a survey experiment, providing randomized information on the competitiveness of business tax rates and highway access in their headquarters' municipality. Firms often misperceive local policy competitiveness, especially for tax rates. Investment...

Persistent link: https://www.econbiz.de/10015415647