Tax competition and tax evasion in a multi-jurisdictional world
In: CentER dissertation series 232
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In: CentER dissertation series 232
In: Discussion paper 17-014
In: Public finance and corporate taxation
In: Discussion paper 16-015
In: Public finance and corporate taxation
In: Journal of international economics, Band 131, S. 103438
ISSN: 0022-1996
In: CESifo Working Paper No. 8967
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In: ZEW - Centre for European Economic Research Discussion Paper No. 17-014
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Working paper
In: ZEW - Centre for European Economic Research Discussion Paper No. 16-015
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Working paper
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This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we use a simple model of tax competition to determine how a given country weights the taxes of others when choosing its own tax. This indicates that the market potential of a country (which includes both domestic consumption and exports) is the appropriate weight. This is an improvement on the adhoc and often endogenous weighting schemes used elsewhere. Unlike those studies, we find robust evidence for tax competition. In particular, our estimates suggest that EU membership affects responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns.
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In: Journal of international economics, Band 88, Heft 1, S. 186-197
ISSN: 0022-1996
In: NBER Working Paper No. w18483
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Working paper
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In: ZEW - Centre for European Economic Research Discussion Paper No. 23-037
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In: ZEW - Centre for European Economic Research Discussion Paper No. 20-047
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Working paper