Search Results - subject_exact:"Tax competition"

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

Agrawal, David R. - 2026

I survey the research on the last twenty-five years of subnational income tax policy and conclude that the defining feature of state and local income taxes is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596726

Impact of the global minimum tax on domestic tax legislation

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

This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax systems, we examine the global implementation of Pillar...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060043

Differing environmental preferences, fiscal competition, and taxation of goods and pollution

Canta, Chiara; Cremer, Helmuth; Gahvari, Firouz - 2026

We develop a two-country model of trade and global pollution in which country A values environmental quality whereas country B does not. Governments choose emissions and commodity taxes non-cooperatively under autarky and free trade. Under autarky, the principle of targeting holds: country A...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084015

Local governments and housing prices : capitalization of property taxes

Škultéty, Oliver; Žalman, Jan - 2026

This paper studies the capitalization of property taxes into housing prices by exploiting a unique institutional setting. We utilize a nationwide reform that raised the statutory base rate of the property tax by 80% while simultaneously restricting the fiscal instruments municipalities could use...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085791

Differing environmental preferences, fiscal competition, and taxation of goods and pollution

Cremer, Helmuth; Gahvari, Firouz - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016074554

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://ebvufind01.dmz1.zbw.eu/10015393649

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

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

Book / Working Paper

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

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

Book / Working Paper

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

Ducept, Jules; Godar, Sarah - 2025

This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015419978

Fixing a 100-year-old mistake

Graetz, Michael J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615824

Will the global minimum tax hurt developing countries?

Haufler, Andreas; Okoshi, Hirofumi; Schindler, Dirk - 2025

We study the effects that the introduction of the Global Minimum Tax (GMT) has from the perspective of developing countries. Our model features two asymmetric host countries for FDI that compete with each other for the location of multinational firms, and simultaneously fight profit shifting to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554474

Tax competition in the era of financial globalization : an empirical non-linear analysis for European countries

Didinmez, İrem; Tekdemir, Nazmiye; İyidoğan, Pelin Varol - 2025

The aim of this study is to empirically investigate how financial globalization affects tax competition, focusing on implicit and effective tax rates across 29 European countries over the period 2010-2021. Our linear dynamic panel findings suggest that while financial globalization increases...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589517

Trickling down or trickling away? : municipal fiscal responses to higher-level tax reforms

Steger, Paul - 2025

In many decentralized countries, local tax rates are set by local governments but are simultaneously linked to tax schedules that are determined by superior governments. In such systems, a change to the tax schedule by a superior level of government creates a vertical tax externality and affects...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589727

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Trickling down or trickling away? Municipal fiscal responses to higher-level tax reforms

Steger, Paul - 2025

Book / Working Paper

Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?

Friberg, Richard; Steen, Frode; Ulsaker, Simen Aardal - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015482899

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Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?

Friberg, Richard; Steen, Frode; Ulsaker, Simen Aardal - 2024

Book / Working Paper

Behavioural patterns of leaders versus followers in setting local sales tax policy

Shon, Jongmin; Hou, Yilin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467535

Tax competition with intermunicipal cooperation

Agrawal, David R.; Breuillé, Marie-Laure; Le Gallo, Julie - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456142

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Tax competition with intermunicipal cooperation

Agrawal, David R.; Breuillé, Marie-Laure; Le Gallo, Julie - 2024

Book / Working Paper

Tax Competition with Intermunicipal Cooperation

Agrawal, David R. - 2020

Book / Working Paper

Does leadership in policy setting reduce pollution and make countries better off?

Tarola, Ornella; Taugourdeau, Emmanuelle - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015084713

Mobility responses to special tax regimes for the super-rich : evidence from Switzerland

Baselgia, Enea; Martínez, Isabel - 2024

We use a novel rich-list data set to estimate the sensitivity of the location choice of superrich foreigners to a special tax regime, under which wealthy foreigners are taxed on their living expenses, rather than their true income and wealth. We are the first to evaluate this controversial Swiss...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014528212

A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014517798

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A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Book / Working Paper

A global minimum tax for large firms only : implications for tax competition

Haufler, Andreas; Kato, Hayato - 2024

Book / Working Paper

Concentration, market power and international tax competition

Nobili, Simone - 2024 - Prima edizione

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014519211

The effect of cross-border shopping on commodity tax revenue : results from Norway's COVID-19 border closings

Friberg, Richard; Halseth, Emil M. Strøm; Steen, Frode; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394830

A global minimum tax for large firms only : implications for tax competition

Kato, Hayato; Haufler, Andreas - 2024 - This version: December 2024

The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyze tax competition among multiple tax havens and a non-haven country for heterogeneous multinationals to evaluate the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015574626

Public capital stocks in dynamic fiscal competition

Pieretti, Patrice; Pulina, Giuseppe; Zou, Benteng - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611088

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Public capital stocks in dynamic fiscal competition

Pieretti, Patrice; Pulina, Giuseppe; Zou, Benteng - 2026

Book / Working Paper

Public infrastructure provision in the presence of terms-of-trade effects and tax competition

Zimmermann, Karl Jörg - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532147

The impact of place-based tax credits on internal migration patterns

Finkelstein, Adi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593006

The impact of tax competition on urban-rural income gap : a local governance perspective

Liu, Zhuoxuan; Zhong, Hai; Zhen, Dongyang - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015141933

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://ebvufind01.dmz1.zbw.eu/10015583701

Corporate income taxation and multinational production

Shen, Yang - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015098390