Showing 1 - 10 of 73
In many situations governments have sector-specific tax and regulation policies at their disposal to influence the market outcome after a national or an international merger has taken place. In this paper we study the implications for merger policy when countries non-cooperatively deploy...
Persistent link: https://www.econbiz.de/10010264257
In many situations governments have sector-specific tax and regulation policies at their disposal to influence the market outcome after a national or an international merger has taken place. In this paper we study the implications for merger policy when countries non-cooperatively deploy...
Persistent link: https://www.econbiz.de/10013316665
If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use. I analyse how such activities interact with Bertrand...
Persistent link: https://www.econbiz.de/10013316737
If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use. I analyse how such activities interact with Bertrand...
Persistent link: https://www.econbiz.de/10010264247
capital and so facilitate investment. Both the welfare effects of and the optimal response to international tax planning are …
Persistent link: https://www.econbiz.de/10010264087
even further. A range of trade costs is identified where economic integration raises the welfare of the small country, but … lowers welfare in the large country. …
Persistent link: https://www.econbiz.de/10010264114
the mobile factor. We find that intra-regional tax competition is detrimental from a welfare perspective and that tax …
Persistent link: https://www.econbiz.de/10010264222
Rather than about absolute payoffs, governments in fiscal competition often seem to care about their performance relative to other governments. Moreover, they often appear to mimic policies observed elsewhere. We study such behaviour in a tax competition game with mobile capital à la...
Persistent link: https://www.econbiz.de/10010277093
Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a...
Persistent link: https://www.econbiz.de/10010261088
The paper examines the interaction among taxes on factors income, environmental quality and welfare. We construct a two …
Persistent link: https://www.econbiz.de/10010261206