The relation between taxation states and foreign direct investment has been studied for several perspectives and with states of different levels of development. Usually it's only considered the impact of tax level on the foreign direct investment volume. This paper enhances this view by assuming that multinationals companies (MNC) can use transfer prices systems and have got investment timing f...

The purpose of this article is to study the tax sustainability agricultural companies in Ukraine. This developed following working hypotheses, which were derived from main study. methodology for assessment has been improved due development indicators at all levels hierarchy. Our confirms hypothesis that Ukraine worse than OECD member countries. compared other sectors economy was confirmed as we...

This paper evaluates the design and the desirability of business taxes in small open economies, in light of evidence of the impact of taxation on the activities of multinational firms. The high degree of international capital mobility implies that small countries benefit by reducing their tax rates below the rates of other countries with whom they compete, possibly to the point of eliminating a...

Although HSAs were legislated through a federal initiative, the availability of qualifying high-deductible health coverage depends partly on states. As the primary regulators of health insurance, states can choose whether to allow insurance companies to sell high-deductible policies. This issue brief covers the key issues that state officials need to know about HSAs—including what they are, how...

Virtually all governments are keen to attract foreign direct investment (FDI). It can generate new jobs, bring in new technologies and, more generally, promote growth and employment. The resulting net increase in domestic income is shared with government through taxation of wages and profits of foreign-owned companies, and possibly other taxes on business (e.g. property tax). FDI may also posit...

We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous formation of multiregional companies. Regions use their enforcement policy as a strategic instrument to engage in fiscal competition. Within this framework, we analyze the uncoordinated policy choice under formula apportionment (FA) and compare it to the incentives which derive fro...