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Subject
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Steuerharmonisierung 1,868 Tax harmonization 1,693 EU-Staaten 1,005 EU countries 1,002 Theorie 478 Theory 475 Tax competition 429 Steuerwettbewerb 428 Umsatzsteuer 260 Sales tax 234 Kapitalertragsteuer 192 Unternehmensbesteuerung 189 Körperschaftsteuer 187 Corporate taxation 186 Capital income tax 183 EU-Steuerrecht 181 EU tax law 179 Corporate income tax 172 Steuerpolitik 161 Europäische Union 158 Welt 157 EU-Binnenmarkt 156 Single European market 156 World 156 Tax policy 147 Deutschland 123 Internationales Steuerrecht 110 Germany 106 International tax law 103 Verbrauchsteuer 102 tax harmonization 97 Excise tax 94 Multinationales Unternehmen 93 USA 91 United States 86 Transnational corporation 79 Doppelbesteuerung 78 Europäische Gemeinschaften 76 Double taxation 75 Steuerrecht 72
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Online availability
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Free 415 Undetermined 105
Type of publication
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Book / Working Paper 1,144 Article 824 Journal 5
Type of publication (narrower categories)
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Article in journal 616 Aufsatz in Zeitschrift 616 Graue Literatur 396 Non-commercial literature 396 Working Paper 283 Arbeitspapier 271 Aufsatz im Buch 165 Book section 165 Hochschulschrift 132 Thesis 95 Amtsdruckschrift 93 Government document 93 Collection of articles of several authors 77 Sammelwerk 77 Konferenzschrift 63 Bibliografie enthalten 46 Bibliography included 46 Conference proceedings 41 Dissertation u.a. Prüfungsschriften 38 Aufsatzsammlung 16 Mehrbändiges Werk 16 Multi-volume publication 16 Gesetz 9 Law 9 Advisory report 7 Article 7 Gutachten 7 Collection of articles written by one author 4 Sammlung 4 Amtliche Publikation 3 Bibliografie 3 Forschungsbericht 3 No longer published / No longer aquired 3 Quelle 3 Bibliography 2 Case study 2 Conference paper 2 Fallstudie 2 Konferenzbeitrag 2 Reprint 2
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Language
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English 1,184 German 512 Undetermined 80 French 68 Spanish 68 Italian 22 Russian 9 Dutch 7 Polish 6 Danish 3 Norwegian 3 Swedish 3 Bulgarian 2 Czech 2 Croatian 2 Hungarian 2 Lithuanian 2 Portuguese 1 Chinese 1
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Author
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Haufler, Andreas 39 Keen, Michael 32 Schjelderup, Guttorm 22 Genser, Bernd 21 Sørensen, Peter Birch 21 Cnossen, Sijbren 20 Razin, Assaf 19 Razin, Asaf 17 Fuest, Clemens 16 Konrad, Kai A. 16 Itaya, Jun-ichi 14 Spengel, Christoph 14 Davies, Ronald B. 13 Devereux, Michael P. 13 Parsche, Rüdiger 13 Eggert, Wolfgang 12 Fehr, Hans 12 Frenkel, Jacob A. 12 Thisse, Jacques-François 12 Van Ypersele, Tanguy 12 Bovenberg, Ary Lans 11 Lahiri, Sajal 11 López-García, Miguel-Ángel 10 Terra, Ben J. M. 10 Wiegard, Wolfgang 10 Yamaguchi, Chikara 10 Eichner, Thomas 9 Jacobs, Otto H. 9 Kraeusel, Jörg 9 Mooij, Ruud A. de 9 Okamura, Makoto 9 Sadka, Efraim 9 Eckel, Carsten 8 Gordon, Roger H. 8 Heinemann, Friedrich 8 Herzig, Norbert 8 Osterloh, Steffen 8 Pearson, Mark 8 Rosenberg, Christoph B. 8 Smith, Stephen 8
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Institution
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Europäische Kommission 23 OECD 17 National Bureau of Economic Research 16 Europäische Union / Rat 13 International Monetary Fund (IMF) 12 C.E.P.R. Discussion Papers 5 Europäische Gemeinschaften / Rat 5 Bund der Steuerzahler 4 Europa-Institut <Saarbrücken> / Sektion Rechtswissenschaft 4 Europäische Kommission / Unabhängiger Sachverständigenausschuss zur Unternehmensbesteuerung 4 Ifst 4 Europa-Institut <Saarbrücken> 3 Europäische Gemeinschaften / Kommission 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Europäisches Parlament / Generaldirektion Ausschüsse und Interparlamentarische Delegationen / Ausschuss für Wirtschaft, Währung und Industriepolitik 3 Institute for Fiscal Studies 3 Instituto de Estudios Fiscales 3 Inter-American Development Bank 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Binder Dijker Otte & Co. <Brüssel> 2 Canadian Tax Foundation 2 Centro de Economía Internacional <Buenos Aires> 2 Conference on Tax Reforms and Tax Harmonization: Public Choice versus Public Finance <1993, Linz> 2 Department of Economics, University of Oregon 2 Deutschland / Ursprungslandkommission 2 Ernst & Young 2 European Commission / Directorate General Taxation and Customs Union / Tax Policy / VAT and other Turnover Taxes 2 Europäische Gemeinschaften / Unabhängiger Sachverständigenausschuß zur Unternehmensbesteuerung 2 Europäische Kommission / Generaldirektion Audiovisuelle Medien, Information, Kommunikation, Kultur 2 Europäischer Wirtschafts- und Sozialausschuss 2 Europäisches Parlament / Generaldirektion Wissenschaft / Direktion Weiterbehandlung der Parlamentsakte 2 Fachinstitut der Steuerberater 2 Gesellschaft für Wirtschafts- und Sozialwissenschaften / Ausschuß für Unternehmensrechnung 2 Institut für Weltwirtschaft 2 Institute for International Integration Studies (IIIS), Trinity College Dublin 2 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 2 International Seminar in Public Economics 2 Internationale Vereinigung für Steuerrecht 2 Internationaler Währungsfonds / Research Department 2 Regional Project on Fiscal Policies 2
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Published in...
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CESifo working papers 33 Kom / Kommission der Europäischen Gemeinschaften 29 International tax and public finance 19 European taxation : official journal of the Confédération Fiscale Européenne 18 Working paper / National Bureau of Economic Research, Inc. 17 Hacienda pública española : review of public economics 16 Journal of public economics 16 EC tax review 15 Intertax : international tax review 15 NBER Working Paper 15 NBER working paper series 15 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 13 International Trade by Commodity Statistics 13 National tax journal 13 CESifo Working Paper Series 12 European economic review : EER 12 Finanzwissenschaftliche Schriften 12 IMF Working Papers 12 Umsatzsteuer- und Verkehrsteuer-Recht : UVR 12 Discussion paper / Centre for Economic Policy Research 11 IMF working paper 11 International VAT monitor : a global guide to sales taxation 11 FinanzArchiv : public finance analysis 10 Steuer, Wirtschaft und Recht : SWR 9 Vorträge, Reden und Berichte aus dem Europa-Institut, Sektion Rechtswissenschaft 9 Working paper series 9 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 8 Diskussionsbeiträge / 2 8 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 8 Europe <Luxembourg> / Dokumente 7 Europäische Hochschulschriften / 5 7 Regional science & urban economics 7 Series on international taxation 7 Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften 7 Working paper 7 Zeitschrift für Zölle und Verbrauchsteuern : ZfZ 7 CESifo Forum 6 Der Betrieb 6 Deutsche Steuer-Zeitung : DStZ 6 Europe <Luxembourg> / Documents 6
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Source
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ECONIS (ZBW) 1,770 RePEc 92 USB Cologne (EcoSocSci) 85 EconStor 19 ArchiDok 5 BASE 2
Showing 1 - 50 of 1,973
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Equity-efficiency dilemma and tax harmonization
Dalamagas, Basil A.; Leventides, John; Tantos, Stefanos - In: Central European economic journal 9 (2022) 56, pp. 342-353
The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that...
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Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax...
Dutt, Verena K. - 2021
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
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International Tax Competition and Coordination with a Global Minimum Tax
Devereux, Michael P. - 2023
This paper investigates the incentives for countries to implement and maintain the global minimum tax introduced by the G20/OECD’s Inclusive Framework 2021 agreement: Pillar 2. It argues that the agreement has sufficient elements to create incentives for large headquarters countries to...
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Global taxation and national welfare states
Jha, Priyaranjan; Mukherjee, Rahul - 2023
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...
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Has the time come for excess profit taxes?
Hebous, Shafik - 2023
Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...
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The impact of tax and infrastructure competition on the profitability of local firms
Han, Yutao; Pieretti, Patrice; Pulina, Giuseppe - 2020
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The global minimum tax
Johannesen, Niels - 2022
This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...
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The global minimum tax
Johannesen, Niels - 2022
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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...
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The VAT treatment of the platform economy
Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - Europäische Kommission / Generaldirektion Steuern und … - 2022
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A Theory of International Taxation
Baistrocchi, Eduardo A. - 2022
A Theory of International Taxation combines qualitative and quantitative analyses to shed light on the shaping of the international tax regime (ITR) over the last century. It offers a theory of the ITR as the product of the strategic interaction between three small groups: international...
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Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment : study requested by the FISC Subcommittee
Heckemeyer, Jost H. - Europäisches Parlament / Policy Department for … - 2022
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Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
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EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen
Spengel, Christoph; Klein, Daniel; Ludwig, Christopher; … - 2021
Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen Wirtschaft wieder aufgenommen. Bereits 2018 wollte die Europäische Kommission eine politische Einigung...
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EU should focus more on indirect taxes instead of proposals for a digital levy
Spengel, Christoph; Klein, Daniel; Ludwig, Christopher; … - 2021
As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European Commission initially intended to gain political agreement on a Digital Services Tax (DST)...
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Deutsche Abkommenspolitik : Umsetzung des MLI in den deutschen DBA
Schnitger, Arne; Holst, Kerstin - 2021
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Who will pay amount A?
Devereux, Michael P.; Simmler, Martin - 2021
Based on the agreed Pillar 1 threshold of profitability of 10% (and given that financial and extractive companies are excluded), then only 78 of the world’s 500 largest companies will be affected. If the proportion of profit above this threshold liable to Amount A is set to 20% (from the...
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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...
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Personal income harmonization process
Bogacki, Sylwester; Sulimierska, Agnieszka - In: European research studies 24 (2021) 2, pp. 573-586
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2021
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International Fiscal Policy Coordination and Competition : An Exposition
Razin, Assaf; Sadka, Efraim - 2021
The paper highlights key considerations necessary for the analysis of international tax competition and the desirability of international tax harmonization. The analysis of a Nash-Cournot international tax competition is carried out for (1) competing countries that cannot exercise significant...
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Tax Coordination
Saito, Blaine G. - 2021
The United States implements much of its social policy through the income tax laws. The Code is rife with tax expenditures for education, housing, community economic development, retirement savings, and health care to name a few. But the IRS is not an agency with expertise in any of these areas...
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International Taxation
Gordon, Roger H.; Hines Jr., James R. - 2021
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and...
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Tax Harmonization and Tax Competition in Europe
Sinn, Hans-Werner - 2021
Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited...
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Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
Bradford, David F. - 2021
In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality properties generally deemed desirable. A choice...
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On Enhanced Cooperation
Bordignon, Massimo; Brusco, Sandro - 2021
Should a subset of member states of a federation be allowed to form a sub-union on some policy issue? When centralization is not politically feasible, allowing an enhanced cooperation agreement among a subset of countries permits the latter to gain benefits which would otherwise be lost....
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Labor Mobility and Fiscal Coordination
Razin, Assaf; Yuen, Chi-Wa - 2021
Using a human capital based growth model, we show the essential role of labor mobility and cross-country tax harmonization in equalizing income levels of countries that start off from different initial income positions. Knowledge spillovers cum labor mobility are the driving forces behind the...
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A Quantitative Analysis of Tax Competition V. Tax Coordination Under Perfect Capital Mobility
Mendoza, Enrique G.; Tesar, Linda L. - 2021
Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue. This paper studies the interaction of these externalities in a dynamic, general equilibrium environment and its effects on...
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Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
Bradford, David F. - 2021
In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality properties generally deemed desirable. A choice...
Persistent link: https://ebtypo.dmz1.zbw/10013226542
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Agglomeration, Integration and Tax Harmonization
Baldwin, Richard E.; Krugman, Paul R. - 2021
We show that agglomeration forces can reverse standard international-tax-competition results. Closer integration may result first in a race to the top' and then a race to the bottom, a result that is consistent with recent empirical work showing that the tax gap between rich and poor nations...
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Canada - U.S. Free Trade and Pressures for Tax Harmonization
Gordon, Roger H. - 2021
To what degree will the recent free-trade agreement create pressure on the U.S. and Canada to modify, and perhaps harmonize, their tax systems? What will be the implications of the more extensive policy changes now going on within the E.C.? This paper examines the types of pressures for reform...
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Capital Taxation
Feldstein, Martin S. - 2021
This paper is an introductory chapter to a book that brings together 22 of my papers written between 1965 and 1981. The chapter provides a summary of each paper and a more general discussion of the role of taxation in influencing the process of capita1 accumulation. The four sections of the book...
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Transfer Pricing and Partial Tax Harmonization
Eggert, Wolfgang; Goerdt, Gideon; Heitzmann, Sebastian - 2021
This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential...
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Tax Competition, the Distribution of Mne's Ownership and the Wage Formation Process
Gerard, Marcel - 2021
This paper shows how the distribution of the ownership of multinational companies and the labour market conditions, especially the wage formation process, influence the outcome of interjurisdictional tax competition and coordination. In particular, it sets forth that equilibrium corporate tax...
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Regional Tax Coordination and Foreign Direct Investment
Haufler, Andreas; Wooton, Ian - 2021
The paper analyzes the effects of a regionally coordinated profit tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm. We show that regional tax coordination can lead to two types of welfare gains. First, for investments that would take...
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Tax Principles and Tax Harmonization Under Imperfect Competition : A Cautionary Example
Keen, Michael; Lahiri, Sajal; Raimondos, Pascalis - 2021
This paper shows that under imperfect competition the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country...
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International Tax Coordination : Regionalism Versus Globalism
Sorensen, Peter Birch - 2021
Tax competition for mobile capital can undermine the attempts of governments to redistribute income from rich to poor. I study whether international tax coordination can alleviate this problem, using a general equilibrium model synthesizing recent contributions to the tax competition literature....
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Tacit Collusion Under Destination- and Origin-Based Commodity Taxation
Haufler, Andreas; Schjelderup, Guttorm - 2021
The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each others's home market and tax rates differ across...
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Public Procurement in the Presence of Capital Taxation
Weichenrieder, Alfons J. - 2021
The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of...
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Mobile Tax Base as a Global Common
Konrad, Kai A. - 2021
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...
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Capital Mobility, Distributive Conflict, and International Tax Coordination
Rodrik, Dani; Van Ypersele, Tanguy - 2021
Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it...
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VAT gap, reduced VAT rates and their impact on compliance costs for businesses and on consumers : European implementation assessment
Binder, Eckhard - Europäisches Parlament / Ex-Post Evaluation Unit - 2021
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Taxing multinationals in Europe
Crivelli, Ernesto; Mooij, Ruud A. de; Vrijer, J. E. J. de; … - 2021
This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses...
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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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Transfer pricing and partial tax harmonization
Eggert, Wolfgang; Goerdt, Gideon; Heitzmann, Sebastian F. - 2018
This paper investigates regulation on corporate income taxation with multinationals and transfer pricing. We recommend full cooperation within the EU if profit shifting costs are sufficiently low and cannot be influenced to a large extend. Otherwise, high profit shifting costs or the potential...
Persistent link: https://ebtypo.dmz1.zbw/10011793943
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The evolution of the tax burden for EU companies
Bustos Contell, Elisabeth; Climent-Serrano, Salvador; … - In: Contemporary economics 12 (2018) 4, pp. 447-458
Since its creation, the EU has targeted tax harmonization to protect the single market and avoid capital outflow to regions that have lower tax rates. However, despite repeated attempts, complete convergence has not yet been achieved. Using the effective tax rate, the statutory tax rate, and the...
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Optimal cooperative taxation in the global economy
Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - In: Journal of political economy 131 (2023) 1, pp. 95-130
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International Effective Minimum Taxation - The GLOBE Proposal
Englisch, Joachim; Becker, Johannes - 2023
The Inclusive Framework of the OECD/G20 currently discusses the internationally coordinated introduction of effective minimum taxes on multinational firm profits. This so-called GLOBE (global anti-base erosion) proposal is inspired by the GILTI and BEAT regimes of the 2017 US tax reform. It...
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