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 - 2026

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

Lessons on state and local income taxes from the twenty-first century and challenges for the future

Agrawal, David R. - 2026

the interjurisdictional mobility of people and jobs. I then examine how this mobility can heighten tax competition, which …

Persistent link: https://www.econbiz.de/10015596726

Reforming global tax governance : OECD and UN paths to effective and participatory tax reform

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

Persistent link: https://www.econbiz.de/10015583701

Impact of the global minimum tax on domestic tax legislation

Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026

the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax … favourably with Pillar Two rules. Overall, the evidence suggests that Pillar Two is unlikely to eliminate international tax … competition but instead may fundamentally reshape its structure. At the same time, heterogeneous implementation across …

Persistent link: https://www.econbiz.de/10016060043

On the desirability of the global minimum tax : a dynamic view

Paulus, Nora; Zou, Benteng; Ruan, Weihua - 2026

Persistent link: https://www.econbiz.de/10016060858

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

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