corporate tax rate, relative to the wage tax, either when preferences for public goods increase or when a rising share of …

Are the predictions of tax competition theory wrong? Recent empirical results on capital taxation suggest that this … might be the case. While tax competition literature predicts that capital taxes decrease with increasing globalisation … of globalisation are not competing, they both appear to apply at the same time: efficiency has an impact on the tax …

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in … generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares … incentive effects of such reforms on the SMEs’ investment decisions adopting simple present value model. Ceteris paribus tax …

evasion. When a tax rate changes in one country, firms in that country modify their reports of the trade flow relative to … tax evasion and confirm and complement existing estimates of tariff evasion, leveraging a panel data set of more than 60 …

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …