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作者：Wilson, JD; Wildasin, DE
作者单位：Michigan State University; University of Kentucky
摘要：This paper reviews potential advantages and disadvantages of capital tax competition. Tax competition may introduce, mitigate, or exacerbate inefficiencies in both the private sector and the public sector. In different models, tax competition may either limit or increase public expenditures and taxes on mobile factors, with differing welfare consequences. We also discuss the implications of tax competition for redistributive policies and for policies dealing with risk, and we identify some of ...
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作者：Chisik, R; Davies, RB
作者单位：State University System of Florida; Florida International University; University of Oregon
摘要：Tax treaties are often viewed as a mechanism for eliminating tax competition, however, this approach ignores the need for bargaining over the treaty's terms. This paper focuses on how bargaining can affect the withholding taxes set under the treaty. In a simple framework, we develop hypotheses about patterns in treaty tax rates. A key determinant for these patterns is the relative size of bilateral foreign direct investment (FDI) activity. In plausible situations, more asymmetric countries wil...
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作者：Mintz, J; Smart, M
作者单位：University of Toronto
摘要：We study corporate income taxation when firms operating in multiple jurisdictions can shift income using tax planning strategies. Because income of corporate groups is not consolidated for tax purposes in Canada, firms may use financial techniques, such as lending among affiliates, to reduce subnational corporate taxes. A simple theoretical model shows how income shifting affects real investment, government revenues, and tax base elasticities, depending on whether firms must allocate income to...
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作者：Sorensen, PB
作者单位：University of Copenhagen; Leibniz Association; Ifo Institut
摘要：Tax competition for mobile capital can undermine the attempts of governments to redistribute income from rich to poor. I study whether international tax coordination can alleviate this problem, using a general equilibrium model synthesizing recent contributions to the tax competition literature. The model highlights the crucial distinction between global tax coordination and regional coordination. With high capital mobility between the tax union and the rest of the world, the welfare gain from...
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作者：Slemrod, J
作者单位：University of Michigan System; University of Michigan
摘要：The statutory rate and effective tax rate imposed on corporation income-as well as the dispersion of these rates-began to decline in the 1980s. Is this due to changes in the domestic determinants of corporate taxation or increases in international pressures for tax competition? This paper finds clear evidence that the corporate tax rate is insulated from a country's revenue needs: across countries, there is no association of the expenditure-GDP ratio with the corporate statutory rate and only ...
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作者：Huizinga, H; Nicodème, G
作者单位：Tilburg University; Universite Libre de Bruxelles
摘要：This paper investigates the impact of tax policy on international depositing. Non-bank international deposits are shown to be positively related to interest income taxes and to the presence of domestic bank interest reporting. This suggests that international deposits are in part intended to facilitate tax evasion. At present, only part of international interest flow are covered by either nonresident interest withholding taxes or international exchange of information. This incomplete coverage ...
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作者：Slemrod, J
