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Year of publication
Subject
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Tax competition 4,350 Steuerwettbewerb 4,322 Theorie 2,197 Theory 2,133 tax competition 939 EU-Staaten 736 EU countries 728 Unternehmensbesteuerung 637 Corporate taxation 618 Kapitalertragsteuer 538 Capital income tax 514 Multinationales Unternehmen 465 Transnational corporation 441 Steuerharmonisierung 409 Auslandsinvestition 398 Foreign investment 395 Welt 394 World 392 Tax harmonization 391 Steuerpolitik 380 Finanzbeziehungen 377 Fiscal relations 376 Tax policy 354 Körperschaftsteuer 318 Capital mobility 309 Deutschland 309 Corporate income tax 303 Kapitalmobilität 300 Germany 274 USA 252 Standortwettbewerb 250 United States 245 Territorial competition 244 OECD-Staaten 238 Gemeindesteuer 230 OECD countries 227 EU-Steuerrecht 224 Local tax 224 EU tax law 222 Finanzausgleich 210
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Online availability
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Free 2,327 Undetermined 596
Type of publication
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Book / Working Paper 3,206 Article 2,097 Other 3 Journal 1
Type of publication (narrower categories)
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Working Paper 1,532 Article in journal 1,512 Aufsatz in Zeitschrift 1,512 Graue Literatur 1,405 Non-commercial literature 1,405 Arbeitspapier 1,276 Aufsatz im Buch 373 Book section 373 Hochschulschrift 193 Thesis 140 Collection of articles of several authors 78 Sammelwerk 78 Konferenzschrift 56 Conference proceedings 32 Bibliografie enthalten 30 Bibliography included 30 Aufsatzsammlung 29 Amtsdruckschrift 27 Government document 27 Dissertation u.a. Prüfungsschriften 20 Collection of articles written by one author 17 Sammlung 17 Conference paper 16 Konferenzbeitrag 16 Article 14 Systematic review 11 Übersichtsarbeit 11 Conference Paper 10 Forschungsbericht 9 Festschrift 5 Mehrbändiges Werk 5 Multi-volume publication 5 Advisory report 3 Bibliografie 3 Gutachten 3 Handbook 2 Handbuch 2 Reprint 2 Research Report 2 Abstract 1
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Language
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English 4,057 German 610 Undetermined 494 French 97 Italian 15 Spanish 12 Russian 11 Dutch 9 Polish 8 Portuguese 4 Croatian 2 Czech 1 Danish 1 Hungarian 1 Slovak 1 Swedish 1 Ukrainian 1
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Author
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Haufler, Andreas 195 Feld, Lars P. 77 Schjelderup, Guttorm 76 Fuest, Clemens 71 Janeba, Eckhard 71 Wooton, Ian 58 Eggert, Wolfgang 56 Konrad, Kai A. 53 Runkel, Marco 51 Becker, Johannes 50 Büttner, Thiess 44 Wilson, John D. 42 Bucovetsky, Sam 39 Eichner, Thomas 39 Ogawa, Hikaru 39 Weichenrieder, Alfons J. 38 Köthenbürger, Marko 36 Pflüger, Michael 36 Davies, Ronald B. 35 Wagener, Andreas 35 Wrede, Matthias 35 Agrawal, David R. 34 Hindriks, Jean 34 Keen, Michael 34 Gérard, Marcel 33 Kirchgässner, Gebhard 33 Pieretti, Patrice 33 Lockwood, Ben 32 Madiès, Thierry 32 Kolmar, Martin 31 Borck, Rainald 30 Osmundsen, Petter 30 Pethig, Rüdiger 30 Schaltegger, Christoph A. 30 Panteghini, Paolo 29 Razin, Assaf 29 Huber, Bernd 28 Smart, Michael 28 Itaya, Jun-ichi 27 Klemm, Alexander 27
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Institution
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CESifo 86 International Monetary Fund (IMF) 50 National Bureau of Economic Research 36 C.E.P.R. Discussion Papers 34 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 31 Saïd Business School, Oxford University 16 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 15 Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa 14 Zentrum für Europäische Wirtschaftsforschung (ZEW) 13 Department of Economics, University of Warwick 10 HAL 10 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 9 Institut für Weltwirtschaft (IfW) 7 International Monetary Fund 7 Vanderbilt University Department of Economics 7 Centre de Recherche en Économie Appliquée (CREA), Faculté de droit, d'économie et de finance 6 DIW Berlin (Deutsches Institut für Wirtschaftsforschung) 6 Department of Economics, University of Oregon 6 Départment d'économétrie et d'économie politique (DEEP), Faculté des Hautes Études Commerciales (HEC) 6 EconWPA 6 Institut für Weltwirtschaft 6 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 6 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 6 Business School, University of Exeter 5 University of Warwick / Department of Economics 5 Center for European, Governance and Economic Development Research (CeGE), Wirtschaftswissenschaftliche Fakultät 4 Centre d'études prospectives et d'informations internationales (CEPII) 4 Centre for Economic Policy Research 4 Centre for the Study of Globalisation and Regionalisation 4 Département Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2), Institut National de la Recherche Agronomique (INRA) 4 Economic Policy Research Unit (EPRU), Økonomisk Institut 4 Faculteit Economie en Bedrijfskunde, Universiteit Gent 4 Graduate School of Economics and Business Administration, Hokkaido University 4 Institut für Volkswirtschaftlehre, Universität Rostock 4 International Economics Section, The Graduate Institute of International and Development Studies 4 Université de Genève / Institut de hautes études internationales 4 Volkswirtschaft Abteilung, Fachbereich Wirtschaftswissenschaften 4 Center for Economic Research <Tilburg> 3 Center for Globalization and Europeanization of the Economy (CeGE), Georg-August-Universität 3 Directorate-General Economic and Financial Affairs, European Commission 3
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Published in...
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CESifo working papers 221 CESifo Working Paper Series 164 International tax and public finance 153 CESifo Working Paper 124 Journal of public economics 94 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 68 Regional science & urban economics 61 Journal of urban economics 58 Discussion paper / Centre for Economic Policy Research 57 Working paper 55 FinanzArchiv : public finance analysis 51 International Tax and Public Finance 49 IMF Working Papers 44 Journal of public economic theory 41 NBER working paper series 36 Working paper / National Bureau of Economic Research, Inc. 35 CEPR Discussion Papers 34 National tax journal 34 NBER Working Paper 31 Public finance review : PFR 31 ZEW Discussion Papers 29 European economic review : EER 27 ZEW discussion papers 26 Discussion paper 25 Economics letters 24 CORE discussion paper : DP 22 European journal of political economy 20 Journal of international economics 20 Working paper series 20 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 19 MPRA Paper 18 Public choice 18 Volkswirtschaftliche Diskussionsbeiträge 18 CORE discussion papers : DP 16 Münchener Wirtschaftswissenschaftliche Beiträge : VWL ; discussion papers 16 Working Papers / Saïd Business School, Oxford University 16 CORE Discussion Papers 15 Finanzwissenschaftliche Schriften 15 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 15 Working Papers / Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa 14
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Source
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ECONIS (ZBW) 4,193 RePEc 769 EconStor 283 USB Cologne (EcoSocSci) 53 BASE 8 ArchiDok 1
Showing 1 - 50 of 5,307
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Imaginary capital migration and the competitive politics of corporate taxation
Jaakkola, Jussi; Ylönen, Matti; Saari, Leevi - In: New political economy 28 (2023) 1, pp. 13-28
Persistent link: https://ebtypo.dmz1.zbw/10013493196
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decades-long race to the bottom of corporate tax rates driven by competition over real investments and profit shifting to low-tax jurisdictions. We study the revenue effects of the GMT by focusing on the induced...
Persistent link: https://ebtypo.dmz1.zbw/10013041356
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012816551
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2022
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...
Persistent link: https://ebtypo.dmz1.zbw/10013093055
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Property tax competition : a quantitative assessment
Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013463774
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Tax competition under imperfect labor market
Shin, Sangwha; Kim, Sang-Hyun - In: The Korean economic review 38 (2022) 1, pp. 141-166
Persistent link: https://ebtypo.dmz1.zbw/10013426231
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Taxing mobile and overconfident top earners
Haufler, Andreas; Nishimura, Yukihiro - 2022 - Revised version, February 2022
We set up a simple model of tax competition for mobile, highly-skilled and overconfident managers. Firms endogenously choose the compensation scheme for managers, which consists of a fixed wage and a bonus payment in the high state. Managers are overconfident about the probability of the high...
Persistent link: https://ebtypo.dmz1.zbw/10013193271
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Do international environmental agreements affect tax and environmental competition among asymmetric countries?
Madiès, Thierry; Tarola, Ornella; Taugourdeau, Emmanuelle - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013472909
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Property tax competition : a quantitative assessment
Borck, Rainald; Oshiro, Jun; Satō, Yasuhiro - 2022
We develop a model of property taxation and characterize equilibria under three alternative taxation regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high...
Persistent link: https://ebtypo.dmz1.zbw/10013411718
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013391137
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The effect of cross-border shopping on commodity tax revenue : results from a natural experiment
Friberg, Richard; Halseth, Emil M. Strøm; Steen, Frode; … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013365730
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Pillar 2's Impact on Tax Competition
Devereux, Michael P.; Vella, John; Wardell-Burrus, Heydon - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013350481
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The emergence of the Swiss tax haven, 1816-1914
Guex, Sébastien - In: Business history review 96 (2022) 2, pp. 353-372
Persistent link: https://ebtypo.dmz1.zbw/10013342814
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Heterogeneous capital tax competition in a federation with asymmetric tax compliance
Grazzini, Lisa; Petretto, Alessandro - In: German economic review : GER 23 (2022) 4, pp. 669-705
Persistent link: https://ebtypo.dmz1.zbw/10013447430
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://ebtypo.dmz1.zbw/10013393654
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Are incentive effects from fiscal equalization underestimated? : evidence from a Swiss reform
Mauri, Nicola - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012819465
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Spatial fiscal interactions in Colombian municipalities : evidence from oil price shocks
Mainali, Raju - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-15
This study provides an empirical investigation of fiscal interactions in the context of a developing country. I examine three fiscal components - budget balance, tax revenue, and public spending - to measure spatial interactions between Colombian municipalities from 2000 to 2010. I am using...
Persistent link: https://ebtypo.dmz1.zbw/10012587974
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Tax haven, pollution haven or both?
Madiès, Thierry; Tarola, Ornella; Taugourdeau, Emmanuelle - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012429921
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Profit-led in effect or in mere appearance? : estimating the Irish demand regime given the influence of multinational enterprises
Woodgate, Ryan - 2021
In the Republic of Ireland, the activities of MNEs drive real demand on one level and severely distort conventional national accounts statistics on another. This poses a problem for the valid estimation of the Irish demand regime since key variables such as the wage share of GDP are skewed and...
Persistent link: https://ebtypo.dmz1.zbw/10012419267
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Profit shifting and equilibrium principles of international taxation
Francois, Manon - 2021
We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...
Persistent link: https://ebtypo.dmz1.zbw/10012599091
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Competing for capitals : the great fragmentation of the firm and varieties of FDI attraction profiles in the European Union
Reurink, Arjan; Garcia-Bernardo, Javier - In: Review of international political economy 28 (2021) 5, pp. 1274-1307
Persistent link: https://ebtypo.dmz1.zbw/10012652625
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Profit shifting and equilibrium principles of international taxation
François, Manon - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012548140
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Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean; Nishimura, Yukihiro - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012623711
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Tax competition with two tax instruments : and tax evasion
Becker, Johannes; Wilson, John D. - 2021 - This version September 20, 2021
We consider a world in which countries apply optimal taxes on mobile capital and savings (like in Bucovetsky and Wilson, 1991). Firms and savers may underreport income in order to avoid or evade taxation. We show that, even in the presence of underreporting, the equilibrium under tax competition...
Persistent link: https://ebtypo.dmz1.zbw/10012625748
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Second-best source-based taxation of multinational firms
Becker, Johannes - 2021
I consider a continuum of multinational enterprises (MNEs), which differ in profitability. MNEs employ capital, shift profit to tax havens and may relocate their production facilities to other countries. Source countries provide public inputs and levy taxes. I derive optimal policy choices for...
Persistent link: https://ebtypo.dmz1.zbw/10012628708
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Does inter-local cooperation reduce the intensity of tax competition? : evidence on inter-local industrial parks in Germany
Bischoff, Ivo; Kosfeld, Reinhold - 2021 - This version: October 15, 2021
We ask whether inter-municipal cooperation serve as a platform by which municipalities coor-dinate tax policies and reduce the intensity of tax competition. In this paper, we focus on inter-municipal cooperation in form of inter-local industrial parks. We apply the generalized syn-thetic control...
Persistent link: https://ebtypo.dmz1.zbw/10012660350
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Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Haufler, Andreas; Schindler, Dirk - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012806787
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Tax policies in a transition to a knowledge-based economy : the effective tax burden of companies and highly skilled labour
Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; … - 2021 - This version: 29 October 2021
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries...
Persistent link: https://ebtypo.dmz1.zbw/10012793359
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Globalization, tax policy and tax havens : some critical considerations
Mihăilă, Nicoleta - In: Financial studies 25 (2021) 4, pp. 71-87
The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral fiscal coordination, it remains at a...
Persistent link: https://ebtypo.dmz1.zbw/10012793531
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An attempt to design a fiscal profile of the Romanian tax system
Leonida, Ionel - In: Financial studies 25 (2021) 4, pp. 88-98
In this paper we analyse the Romanian tax system in terms of tax structure and tax rates, in relation to countries in the geographical area of Romania, trying to configure a tax profile of the Romanian tax system. The methodology used combines the empirical analysis of statistical data and their...
Persistent link: https://ebtypo.dmz1.zbw/10012793535
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Financing framework for local governments: diagnosis and change proposals
Karnowski, Jakub; Rzońca, Andrzej - In: Ekonomia i prawo 20 (2021) 4, pp. 797-812
Persistent link: https://ebtypo.dmz1.zbw/10012876235
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2021
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the...
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Persistent link: https://ebtypo.dmz1.zbw/10012796362
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The internet as a tax haven?
Agrawal, David R. - 2021
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...
Persistent link: https://ebtypo.dmz1.zbw/10012485221
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A general model of international tax competition with applications
Azacis, Helmuts; Collie, David R. - 2021
A general version of the ZMW model of international tax competition is presented that confirms and extends the results of the existing literature about the choice of tax policy instruments in the symmetric case when the tax externality is positive for both countries. In the asymmetric case when...
Persistent link: https://ebtypo.dmz1.zbw/10013177184
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2021
Persistent link: https://ebtypo.dmz1.zbw/10013282695
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Identifying network ties from panel data : theory and an application to tax competition
Paula, Áureo de; Rasul, Imran; Souza, Pedro C. L. - 2023
Social interactions determine many economic behaviors, but information on social ties does not exist in most publicly available and widely used datasets. We present results on the identification of social networks from observational panel data that contains no information on social ties between...
Persistent link: https://ebtypo.dmz1.zbw/10013489546
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2023
The OECD's proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decline of corporate tax rates. We study the revenue effects of the GMT by focusing on strategic tax setting effects. The direct effect from less profit shifting increases revenues in high-tax countries. A...
Persistent link: https://ebtypo.dmz1.zbw/10014233959
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Tax competition, public input, and market power
Billon, Steve - In: Journal of public economic theory 25 (2023) 3, pp. 615-623
Persistent link: https://ebtypo.dmz1.zbw/10014251765
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Multinational taxation under pressure: the role of tax deductibility
Chen, Xuyang; Hindriks, Jean - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014252879
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Optimal tax administration responses to fake mobility and underreporting
Esteller-Moré, Alejandro; Galmarini, Umberto - 2023 - Version February 2023
Persistent link: https://ebtypo.dmz1.zbw/10014279933
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Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Haufler, Andreas; Schindler, Dirk - 2020
Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their IP-related income. Patent boxes are supposed to increase innovative activity, but they are also suspected to aim at attracting inward profit shifting from multinational...
Persistent link: https://ebtypo.dmz1.zbw/10012304080
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Dynamic sales tax competition : evidence from panel data at the border
Gentry, Melissa; Greenhalgh-Stanley, Nadia; Rohlin, Shawn M. - 2020 - This version: March 2020
We examine both vertical and horizontal tax competition over time by studying the strategic response of county sales taxation to state sales taxes and to cross-border neighboring municipalities' combined (state and county) taxes. Using county and state sales tax data from 2003 through 2009, we...
Persistent link: https://ebtypo.dmz1.zbw/10012270922
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Endogenous timing in tax competition : the effect of asymmetric information
Hamada, Takaaki - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012316530
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Taxing mobile and overconfident top earners
Haufler, Andreas; Nishimura, Yukihiro - 2020
We set up a simple model of tax competition for mobile, highly-skilled and overconfident managers. Firms endogenously choose the compensation scheme for managers, which consists of a fixed wage and a bonus payment in the high state. Managers are overconfident about the probability of the high...
Persistent link: https://ebtypo.dmz1.zbw/10012287316
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Bilateral tax competition and regional spillovers in tax treaty formation
Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - 2020
Tax treaties are often seen as a means to mitigate fierce tax competition. We challenge this view by arguing that taxes on passive income reduce e↵ective average tax rates, and induce neighbouring countries to react by reducing bilateral tax rates. As opposed to traditional tax competition,...
Persistent link: https://ebtypo.dmz1.zbw/10012291206
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Multinational corporations' effective tax rates : evidence from orbis
Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://ebtypo.dmz1.zbw/10012242919
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Tax competition, fiscal policy, and public debt levels in a monetary union
Menguy, Séverine - In: Journal of economic integration : jei 35 (2020) 3, pp. 353-395
Persistent link: https://ebtypo.dmz1.zbw/10012405334
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Coordinating revenue incentive policies in the Caribbean
Ding, Ding; Kalla, Samira; Rosales, Manuel; Sidibé, … - 2020
The pervasive use of tax incentives is costly for the Caribbean countries, yet the benefits seem limited. Better policy coordination at the regional level is needed to help overcome the collective action problems and generate more revenue to support the much-needed infrastructure investment....
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Persistent link: https://ebtypo.dmz1.zbw/10012301961
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The impact of tax and infrastructure competition on the profitability of local firms
Han, Yutao; Pieretti, Patrice; Pulina, Giuseppe - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012483703
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The impact of CFC-rules on tax competition
Paulus, Nora - 2020
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