Search Results - subject_exact:"Tax harmonization"

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484612

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015583701

Tracing the billionaire's tax across four G20 presidencies : from corporate custodianship to global justice addressing inequality

Oppel, Annalena - 2026

This paper traces the trajectory of the billionaire's tax proposal through four recent G20 presidencies: Indonesia (2022), India (2023), Brazil (2024), and South Africa (2025). It explores how the emergence of a coordinated minimum tax on extreme private wealth illustrates both the possibilities...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650886

From digital tax symbolism to meaningful reform : Europe's substantial VAT gap as a source of untapped fiscal capacity

Bauer, Matthias; Pandya, Dyuti - 2026

Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614852

Leadership from the south : comparative lessons from G20 presidencies on international tax reform

Grondona, Véronica; Faccio, Tommaso - 2026

The international tax system faces a longstanding legitimacy crisis rooted in structural inequities. Multinational enterprises and high-net-worth individuals exploit loopholes and tax havens, costing governments over USD 650 billion annually and disproportionately constraining developing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650878

A (potentially positive) welfare assessment of the global minimum tax

Brun, Lidia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481570

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A - potentially positive - welfare assessment of the global minimum tax

Brun, Lídia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025

Book / Working Paper

Does inter-municipal cooperation reduce the intensity of tax competition? : Evidence on inter-local industrial parks in Germany

Bischoff, Ivo; Das, Sourav; Kosfeld, Reinhold - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015422689

International commodity-tax competition and asymmetric producer prices

Yasar, Sezer - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015433956

Is tax transfer pricing harmonization a Panacea? : Real effects of global tax transparency and standards consistency

Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637844

Equity-efficiency dilemma and tax harmonization

Dalamagas, Basil A.; Leventides, John; Tantos, Stefanos - 2022

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013502263

The billionaire tax : a (modest) proposal for the 21st century

Zucman, Gabriel - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371640

Cooperation in international taxation : two-pillar solution in BRICS countries

Dash, Priyadarshi; Barman, Arpit - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015210512

Does e-commerce ease or intensify tax competition? : destination principle versus origin principle

Aiura, Hiroshi; Ogawa, Hikaru - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056390

Harmonizing fiscal policy : indirect taxes and global public goods

López-García, Miguel-Ángel - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015100786

Wealth tax mobility and tax coordination

Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337908

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Wealth tax mobility and tax coordination

Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2024

Book / Working Paper

Wealth tax mobility and tax coordination

Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2023

Book / Working Paper

International institutions in global tax governance

Stewart, Miranda - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015340247

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012603894

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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

Book / Working Paper

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 base

Dutt, Verena K. - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012744915

Reconsidering formulary apportionment in the post-BEPS era

Wang, Jie - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015610268

Mindeststeuergesetz : Kommentar

Fehling, Daniel; Staats, Wendelin; Becker, Johannes; … - 2026

Zum Werk Durch das "Gesetz zur Gewährleistung einer globalen Mindestbesteuerung für Unternehmensgruppen (Mindeststeuergesetz)" hat der deutsche Gesetzgeber zum 1.1.2024 die Vorgaben der EU-Richtlinie zur Umsetzung einer globalen Mindestbesteuerung umgesetzt. Das Gesetz etabliert eine neue...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014334921

The impact of tax and infrastructure competition on the profitability of local firms

Han, Yutao; Pieretti, Patrice; Pulina, Giuseppe - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014253525

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The impact of tax and infrastructure competition on the profitability of local firms

Han, Yutao; Pieretti, Patrice; Pulina, Giuseppe - 2020

Book / Working Paper

Lost in information : national implementation of global tax agreements

Alstadsæter, Annette; Casi-Eberhard, Elisa; Miethe, Jakob - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431430

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014308781

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014306784

Competition, harmonization and redistribution : corporate taxes in Switzerland

Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015608496

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Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland

Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - 2023

Book / Working Paper

International tax competition and coordination with a global minimum tax

Devereux, Michael P. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014317784

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International Tax Competition and Coordination with a Global Minimum Tax

Devereux, Michael P. - 2023

Book / Working Paper

European Tax Law, Chapter [X] – Company Tax Proposals and Tax Policy Initiatives

de Wilde, Maarten Floris - 2023

The paper discusses the European Commission’s tax policy agenda in business income taxation and the ongoing legislative initiatives in this regard as per early 2022. The focus is on the Commission Communication titled ‘Business Taxation for the 21st Century’ of 18 May 2021 and the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353773

The Global Corporate Minimum Tax : A Cure or Not?

Mintz, Jack - 2023

This paper examines how the corporate income tax base is to be shared with the proposed global corporate minimum tax, which has been agreed to by more than 130 countries. The aim of the global minimum tax is to reduce the incentive for profit shifting by putting a floor on corporate tax rates so...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356126

Vom Steuerwettbewerb zur koordinierten globalen Unternehmensbesteuerung? : Trends, Perspektiven und Belastungswirkungen

Bührle, Theresa; Nicolay, Katharina; Spengel, Christoph; … - 2023

Die Forscher des ZEW Mannheim rund um Professor Christoph Spengel kommen zu folgendem Ergebnis: Der Steuerwettbewerb hat sich abgeschwächt. Bestimmte Instrumente gegen die Gewinnverlagerung wirken. Das führt aber bisher nicht zu einer Angleichung der Steuersätze auf niedrigerem Niveau.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014306055

Effects of specific versus ad valorem excise taxes : empirical evidence on cigarette pricing in the EU

Primorac, Marko; Vlah Jerić, Silvija; Davidović, Marija - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437317

Harmful Tax Practices – 2024 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5

2025

Under the BEPS Action 5 minimum standard, Members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015631036

Das Mindeststeuergesetz bei Kapitalgesellschaften unter Rückgriff auf die Vorschriften des HGB : eine kritische Analyse unter besonderer Berücksichtigung des Anwendungsbereichs, der Vereinfachungsregelungen sowie ausgewählter Ermittlungsschritte des Mindeststeuer-Gewinns

Linster, Philipp - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616248

Optimal cooperative taxation in the global economy

Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013548020

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Optimal cooperative taxation in the global economy

Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2022 - Revised March 2022

Edition: Revised March 2022

Book / Working Paper

International tax competition with a coordinated minimum tax

Devereux, Michael P. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050964

Equity-efficiency dilemma and tax harmonization

Dalamagas, Basil A.; Leventides, John; Tantos, Stefanos - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015445913

The global minimum tax

Johannesen, Niels - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012939803

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The global minimum tax

Johannesen, Niels - 2022

Book / Working Paper

The global minimum tax

Johannesen, Niels - 2022

Book / Working Paper

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013093055

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Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2021

Book / Working Paper

Pareto-improving minimum corporate taxation

Hebous, Shafik; Keen, Michael - 2021

Book / Working Paper

A Theory of International Taxation

Baistrocchi, Eduardo A. - 2023

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 with market power:...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353302

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A Theory of International Taxation

Baistrocchi, Eduardo A. - 2022

Book / Working Paper

Harmonizing the Harmonized System

Lukaszuk, Piotr; Torun, David - 2022

International trade research relies heavily on data reported at the product level. Regular classification updates of the “Harmonized System” lead to intertemporal inconsistencies affecting up to 44% of world goods trade. Existing methods to standardize product vintages either drop numerous...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014240450

The VAT treatment of the platform economy

Luchetta, Giacomo; Giannotti, Enrico; Poniatowski, Grzegorz - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013493013

Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South

Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013337674

Appendix for: Optimal cooperative taxation in the global economy

Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013270507

Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

Navarro, Aitor - 2022

The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013289054

Evaluating the impact of Pillars One and Two

Tandon, Suranjali; Rao, Chetan - 2022

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013393628

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. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013470235

INTERNATIONAL COORDINATION OF BUSINESS TAXATION

Pawaskar, Mayur - 2022

In this globalized world with growing cross border investment, border between countries have limited impact. Post liberalisation phase has seen tremendous investment in those countries which have liberal tax regime from companies based in most developed nations of the world. As per Global...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014361917

Re-allocating taxing rights and minimum tax rates in international profit taxation

Kempkes, Gerhard; Stähler, Nikolai - 2022

What happens when sovereign governments coordinate their tax policies? This is an important research topic in government and economics. We focus on implications of re-allocating taxing rights away from source countries (where goods are produced) to market countries (where goods are consumed) and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013429217

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011793943

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Transfer Pricing and Partial Tax Harmonization

Eggert, Wolfgang; Goerdt, Gideon; Heitzmann, Sebastian - 2021

Book / Working Paper

The evolution of the tax burden for EU companies

Bustos Contell, Elisabeth; Climent-Serrano, Salvador; … - 2018

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012177560

The structure of cigarette excises in the EU : from myths to reality

Primorac, Marko; Vlah Jerić, Silvija - 2017

Although it may at first seem unimportant, the structure of excise taxes on cigarettes greatly affects the price of cigarettes, the structure of the consumption, but also the amount of the tax revenue. EU Directive 2011/64/EU prescribes the combination of the specific and the proportional (ad...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011619526