The Connection Between Competitiveness and International Taxation

Business Taxes and International Competitiveness

Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs). Such concerns frequently influence policy, especially tax policy. In this paper, I develop a theory of how taxes affect the international competitiveness of businesses. I then use that theory to evaluate basic tax policy decisions, such as th...

International Competitiveness, Tax Incentives, and a New Argument for Tax Sparing: Preventing Double Taxation by Crediting Implicit Taxes

Influence of Institutional Relationship between Financial Reporting and Taxation on Corporate Governance in Japan

This paper describes the framework of the institutional relationship between financial reporting and taxation in Japan and discusses how the relationship contributes corporate governance from viewpoints of reduction of some kinds of costs concerning tax compliance and political processes and both honest financial reporting and tax filing, in Japan. It has been criticized that the connection bet...

Economic Competitiveness and Environmental Policy: An Application of the Heckscher-Ohlin-Vanek (HOV) Model

The relationship between trade liberalisation and the environment has been the subject of a growing body of literature in recent years. As can be seen from the differing assessment of instrument types for environmental protection, one of the important factors for the relationship between environmental protection and economic competitiveness are regulatory stringency and efficiency. This concern...

Impact of Economic Transparency on Economic Growth in the Middle East countries

Economic transparency will lead to economic stability and corruption decline. Thus the shortage of transparency mechanisms, laws and procedures will raise corruption and make it tough to cutout corruption. Also, loss of transparency in financial and economic system creates to instability, inappropriate allocation of resources, the boom of injustice and inequality and as a result paves the way f...