Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Janeba, Eckhard & Peters, Wolfgang, 1999. "Tax Evasion, Tax Competition and the Gains from Nondiscrimination: The Case of Interest Taxation in Europe," Economic Journal, Royal Economic Society, vol. 109(452), pages 93-101, January.
- Lockwood, Ben, 1993.
"Commodity tax competition under destination and origin principles,"
Journal of Public Economics, Elsevier, vol. 52(2), pages 141-162, September.
- Lockwood, Ben, 1992. "Commodity Tax Competition Under Destination and Origin Principles," CEPR Discussion Papers 733, C.E.P.R. Discussion Papers.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Agrawal, David R. & Mardan, Mohammed, 2019.
"Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system,"
Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
- David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.
- Marceau, Nicolas & Mongrain, Steeve, 2011.
"Competition in law enforcement and capital allocation,"
Journal of Urban Economics, Elsevier, vol. 69(1), pages 136-147, January.
- Nicolas Marceau & Steeve Mongrain, 2004. "Competition in Law Enforcement and Capital Allocation," Cahiers de recherche 0408, CIRPEE.
- Nicolas Marceau & Steeve Mongrain, 2007. "Competition in Law Enforcement and Capital Allocation," Discussion Papers dp07-03, Department of Economics, Simon Fraser University.
- Wagener, Andreas, 2001.
"Double Bertrand tax competition: a fiscal game with governments acting as middlemen,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 273-297, April.
- Wagener, Andreas, 1999. "Double Bertrand tax competition: a fiscal game with governments acting as middlemen," ZEW Discussion Papers 99-52, ZEW - Leibniz Centre for European Economic Research.
- Peralta, Susana & Wauthy, Xavier & van Ypersele, Tanguy, 2006.
"Should countries control international profit shifting?,"
Journal of International Economics, Elsevier, vol. 68(1), pages 24-37, January.
- PERALTA, Susana & WAUTHY , Xavier & van YPERSELE, Tanguy, 2003. "Should countries control international profit shifting ?," LIDAM Discussion Papers CORE 2003072, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Xavier WAUTHY & Susana PERALTA & Tanguy VAN YPERSELE, 2010. "Should Countries Control International Profit Shifting?," EcoMod2004 330600158, EcoMod.
- PERALTA, Susana & WAUTHY, Xavier & VAN YPERSELE, Tanguy, 2006. "Should countries control international profit shifting?," LIDAM Reprints CORE 1795, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Andreas HaufLer & Guttorm Schjelderup & Frank Stähler, 2005.
"Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 281-300, May.
- Haufler, Andreas & Schjelderup, Guttorm & Stähler, Frank, 2005. "Barriers to trade and imperfect competition: The choice of commodity tax base," Munich Reprints in Economics 20414, University of Munich, Department of Economics.
- Hong, Qing & Smart, Michael, 2010.
"In praise of tax havens: International tax planning and foreign direct investment,"
European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
- Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo.
- Haufler, Andreas & Schjelderup, Guttorm, 2004.
"Tacit collusion and international commodity taxation,"
Journal of Public Economics, Elsevier, vol. 88(3-4), pages 577-600, March.
- Haufler, Andreas & Schjelderup, Guttorm, 2004. "Tacit collusion and international commodity taxation," Munich Reprints in Economics 20417, University of Munich, Department of Economics.
- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015.
"Should tax policy favor high- or low-productivity firms?,"
European Economic Review, Elsevier, vol. 73(C), pages 18-34.
- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2012. "Should tax policy favor high- or low-productivity firms?," Discussion Papers in Economics 14277, University of Munich, Department of Economics.
- Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013. "Should tax policy favour high or low productivity firms?," Working Papers 1308, Oxford University Centre for Business Taxation.
- Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
- Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer, 2012. "Should Tax Policy Favor High- or Low-Productivity Firms?," CESifo Working Paper Series 4034, CESifo.
- Oscar Amerighi & Giuseppe De Feo, 2014.
"Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 374-404, September.
- Oscar Amerighi & Giuseppe De Feo, 2013. "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers 1326, University of Strathclyde Business School, Department of Economics.
- De Feo, Giuseppe & Amergighi, Oscar, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers 2013-105, Scottish Institute for Research in Economics (SIRE).
- Oscar Amerighi & Giuseppe De Feo, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series 056, University of Pavia, Department of Economics and Management.
- Jørgen Aasness & Odd Erik Nygård, 2009. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," Discussion Papers 573, Statistics Norway, Research Department.
- Haufler, Andreas & Runkel, Marco, 2012.
"Firms' financial choices and thin capitalization rules under corporate tax competition,"
European Economic Review, Elsevier, vol. 56(6), pages 1087-1103.
- Andreas Haufler & Marco Runkel, 2008. "Firms' financial choices and thin capitalization rules under corporate tax competition," Working Papers 0815, Oxford University Centre for Business Taxation.
- Haufler, Andreas & Runkel, Marco, 2012. "Firms’ financial choices and thin capitalization rules under corporate tax competition," Munich Reprints in Economics 20421, University of Munich, Department of Economics.
- Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo.
- Hernández-Murillo, Rubén, 2019.
"Interjurisdictional competition with adverse selection,"
Journal of Public Economics, Elsevier, vol. 173(C), pages 85-95.
- Ruben Hernandez-Murillo, 2012. "Interjurisdictional competition with adverse selection," Working Papers 2012-052, Federal Reserve Bank of St. Louis.
- Eggert, Wolfgang & Sørensen, Peter Birch, 2008.
"The effects of tax competition when politicians create rents to buy political support,"
Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1142-1163, June.
- Wolfgang Eggert & Peter Birch Sørensen, 2007. "The Effects of Tax Competition when Politicians Create Rents to Buy Political Support," EPRU Working Paper Series 07-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Lisa Evers & Helen Miller & Christoph Spengel, 2015.
"Intellectual property box regimes: effective tax rates and tax policy considerations,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 502-530, June.
- Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.
- Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070, ZEW - Leibniz Centre for European Economic Research.
- Haufler, Andreas & Pflüger, Michael, 2003.
"Market structure and the taxation of international trade,"
Discussion Papers in Economics
106, University of Munich, Department of Economics.
- Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," Discussion Papers of DIW Berlin 370, DIW Berlin, German Institute for Economic Research.
- Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," CESifo Working Paper Series 1080, CESifo.
- Ana B. Ania & Andreas Wagener, 2021.
"Laboratory federalism with public funds sharing,"
Economic Inquiry, Western Economic Association International, vol. 59(3), pages 1047-1065, July.
- Ana B.Ania & Andreas Wagener, 2019. "Laboratory Federalism with Public Funds Sharing," Vienna Economics Papers vie1902, University of Vienna, Department of Economics.
- Hübner, Malte, 2012.
"The welfare effects of discriminating between in-state and out-of-state students,"
Regional Science and Urban Economics, Elsevier, vol. 42(1-2), pages 364-374.
- Hübner, Malte, 2009. "The welfare effects of discriminating between in-state and out-of-state students," Working Papers 02/2009, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
- Mintz, Jack & Smart, Michael, 2004.
"Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada,"
Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June.
- Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series 554, CESifo.
- Andreas Haufler & Michael Pflüger, 2004.
"International Commodity Taxation under Monopolistic Competition,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(3), pages 445-470, August.
- Andreas Haufler & Michael Pflüger, 2001. "International Commodity Taxation Under Monopolistic Competition," CESifo Working Paper Series 529, CESifo.
- Andreas Haufler & Michael Pflüger, 2003. "International Commodity Taxation under Monopolistic Competition," Discussion Papers of DIW Berlin 332, DIW Berlin, German Institute for Economic Research.
- Pfluger, Michael & Andreas Haufler, 2003. "International Commodity Taxation under Monopolistic Competition," Royal Economic Society Annual Conference 2003 165, Royal Economic Society.
- Andreas Haufler & Michael Pflüger, 2001. "International Commodity Taxation under Monopolistic Competition," Departmental Discussion Papers 108, University of Goettingen, Department of Economics.
- Haufler, Andreas & Pflüger, Michael, 2004. "International commodity taxation under monopolistic competition," Munich Reprints in Economics 20425, University of Munich, Department of Economics.
- Clemens Fuest & Samina Sultan, 2019.
"How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 72(1), pages 111-138, March.
- Clemens Fuest & Samina Sultan, 2017. "How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," CESifo Working Paper Series 6807, CESifo.
- Clemens Fuest & Samina Sultan, 2018. "How will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," ifo Working Paper Series 248, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Fuest, Clemens & Sultan, Samina, 2019. "How Will Brexit Affect Tax Competition And Tax Harmonization? The Role Of Discriminatory Taxation," Munich Reprints in Economics 78238, University of Munich, Department of Economics.
More about this item
Keywords
tax competition; tax measures; allocation of resources; harmful tax competition;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bac:fsecub:10-15-29. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bogdan Nichifor (email available below). General contact details of provider: https://edirc.repec.org/data/fseubro.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.