CAPITAL MOBILITY AND CAPITAL TAX COMPETITION
نویسندگان
چکیده
منابع مشابه
State Capacity, Capital Mobility, and Tax Competition
Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capaci...
متن کاملCapital Mobility and Tax Competition
This text surveys the literature on the implications of international capital mobility for national tax policies. Our 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. Our anal...
متن کاملCapital Mobility and Tax Competition : A Survey
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our 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. We deve...
متن کاملTax Competition with Heterogeneous Capital Mobility∗
∗We are grateful to IEB for its financial support. We would like to thank May Elsayyad, Leonzio Rizzo, and Tanguy van Ypersele, as well as participants at the 2011 Journée Louis André Gérard Varet, the IEB IV Workshop on Fiscal Federalism, the GREQAM seminar, the 2013 Southern Economic Association Meetings, and a seminar at Florida International University, for useful comments on an earlier ver...
متن کاملstate capacity, capital mobility, and tax competition
abstract the theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. an analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. the central contribution of our study is to highlight the importance of the interaction between state capacity...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 2010
ISSN: 0028-0283,1944-7477
DOI: 10.17310/ntj.2010.4s.03