International understanding of Corporate Social Responsibility (CSR)
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In: Orac-Wirtschaftsskripten
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In: European law series
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World Affairs Online
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World Affairs Online
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In: Central European journal of international and security studies: CEJISS, Band 7, Heft 4, S. 86-106
ISSN: 1802-548X
World Affairs Online
In: A Research Agenda for Corporate Law (Christopher Bruner and Marc Moore (eds.)), Forthcoming
SSRN
I analyze the dynamic effects of tax competition on public budget deficits. I find that stronger tax competition leads to a fiscal deficit bias at the early stages of financial liberalization. When countries differ in terms of capital mobility, further liberalization leads to external imbalances and diverging fiscal deficits while corporate tax rates converge. Consistent with theory, I find that stronger tax competition increases deficits in a sample of OECD countries, controlling for tax revenues and other standard determinants of fiscal deficits.
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