Capital Mobility And Tax Competition
DOWNLOAD
Download Capital Mobility And Tax Competition PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Capital Mobility And Tax Competition book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Capital Mobility And Tax Competition
DOWNLOAD
Author : Clemens Fuest
language : en
Publisher: Now Publishers Inc
Release Date : 2005
Capital Mobility And Tax Competition written by Clemens Fuest and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.
Capital Mobility And Tax Competition
DOWNLOAD
Author : Clemens Fuest
language : en
Publisher:
Release Date : 2003
Capital Mobility And Tax Competition written by Clemens Fuest and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Taxation categories.
Trade Capital Mobility And Tax Competition
DOWNLOAD
Author : John Douglas Wilson
language : en
Publisher:
Release Date : 1985
Trade Capital Mobility And Tax Competition written by John Douglas Wilson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Taxation categories.
Taxation In A Global Economy
DOWNLOAD
Author : Andreas Haufler
language : en
Publisher: Cambridge University Press
Release Date : 2001-08-23
Taxation In A Global Economy written by Andreas Haufler and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-08-23 with Business & Economics categories.
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
Capital Account Liberalization And Corporate Taxes
DOWNLOAD
Author : Mr.Ben Lockwood
language : en
Publisher: International Monetary Fund
Release Date : 2003-09-01
Capital Account Liberalization And Corporate Taxes written by Mr.Ben Lockwood and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-09-01 with Business & Economics categories.
This paper studies whether exchange controls, particularly on the capital account, affect the choice of corporate tax rates, using a panel of 21 OECD countries over the period 1983-99. It builds on existing literature by (1) using a unique dataset with several different measures of the corporate tax rate calculated from the actual parameters of the tax systems, and (2i) allowing exchange controls to affect the intensity of strategic interaction between countries in setting taxes, as well as the levels of tax they choose. We find some evidence that (1) the level of a country’s tax, other things equal, is lowered by a unilateral liberalization of exchange controls; and (2) that strategic interaction in taxsetting between countries is increased by liberalization. These effects are stronger if the country is a high-tax one and if the tax is the statutory or effective average one. There is also evidence that countries’ own tax rates are reduced by liberalization of exchange controls in other countries.
Tax Competition
DOWNLOAD
Author : Sinclair Davidson
language : en
Publisher:
Release Date : 2007
Tax Competition written by Sinclair Davidson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Taxation categories.
"As globalisation and international capital mobility have increased, tax policy-makers and revenue collectors ... have become concerned about the revenue implications of tax competition among countries." - page vii.
What A Difference Does It Make
DOWNLOAD
Author : Ruud A. de Mooij
language : en
Publisher:
Release Date : 2006
What A Difference Does It Make written by Ruud A. de Mooij and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Capital movements categories.
Recoge: 1. Constructing a meta sample - 2. Specification of the meta regression - 3. Meta regression analysis - 4. Conclusions.
Capital Flight And Tax Competition
DOWNLOAD
Author : Alberto Giovannini
language : en
Publisher:
Release Date : 1990
Capital Flight And Tax Competition written by Alberto Giovannini and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Capital levy categories.
This paper discusses a model corporate tax system based on the application of the residence principle. This tax system, while preserving national sovereignties, minimizes the distortions from international capital mobility. The paper is motivated by an analysis of European capital income tax systems, and of the distortions they might give rise to as obstacles to international capital flows diminish. The alternative system we analyze has two main properties: it exploits the territoriality of law enforcement, and allows countries to set the corporate tax rate - and the extent of double taxation of corporate income - independently from their partners. The paper concludes with some suggestive evidence of the potential revenue effects among European countries of this tax system.
Taxation In Theory And Practice
DOWNLOAD
Author : George R. Zodrow
language : en
Publisher: World Scientific Publishing Company
Release Date : 2019
Taxation In Theory And Practice written by George R. Zodrow and has been published by World Scientific Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Capital levy categories.
Optimal tax reform : transitional issues in implementing tax reform -- Implementing tax reform -- Optimal tax reform in the presence of adjustment costs -- Grandfather rules and the theory of optimal tax reform -- Consumption tax reform: changes in business equity and housing prices / (with John W. Diamond) -- Consumption taxation -- Should capital income be subject to consumption-based taxation? -- A hybrid consumption-based direct tax proposed for Bolivia / (with Charles E. McLure, Jr.) -- U.S. Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes / (with Charles E. McLure, Jr. and Jack Mintz) -- Taxation, uncertainty and the choice of a consumption tax base -- Optimal commodity taxation of traditional and electronic commerce income tax reform -- Treasury I and the Tax Reform Act of 1986 : the economics and politics of tax reform / (with Charles E. McLure, Jr.) -- The windfall recapture tax : issues of theory and design -- Balancing act: weighing the factors affecting the taxation of capital income in a small open economy / (with Margaret McKeehan) -- State and local tax policy -- Revenue options for the state of texas -- The new view of the property tax : a reformulation / (with Peter Mieszkowski) -- The property tax as a capital tax : a room with three views -- Intrajurisdictional capitalization and the incidence of the property tax -- Tax competition -- Pigou, Tiebout, property taxation and the under-provision of local public goods / (with Peter Mieszkowski) -- Capital mobility and capital tax competition -- Tax competition and the efficiency of "benefit-related" business taxes / (with Elisabeth Gugl).
Foreign Direct Investment And Tax Competition
DOWNLOAD
Author : John H. Mutti
language : en
Publisher: Peterson Institute
Release Date : 2003
Foreign Direct Investment And Tax Competition written by John H. Mutti and has been published by Peterson Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax systems, and how efforts at international coordination of tax policy will affect such changes.