Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens

Citations

Cited by:

1. Chen, Xuyang, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 121893, University Library of Munich, Germany.
2. Elsayyad, May & Konrad, Kai A., 2012. "Fighting multiple tax havens," Journal of International Economics, Elsevier, vol. 86(2), pages 295-305.
   • May Elsayyad & Kai A. Konrad, 2010. "Fighting Multiple Tax Havens," CESifo Working Paper Series 3195, CESifo.
   • May Elsayyad & Kai A. Konrad, 2011. "Fighting Multiple Tax Havens," Working Papers fighting_multiple_tax_hav, Max Planck Institute for Tax Law and Public Finance.
   • Elsayyad, May & Konrad, Kai A., 2012. "Fighting Multiple Tax Havens," Munich Reprints in Economics 13964, University of Munich, Department of Economics.
3. Hsun Chu & Chu-Chuan Cheng & Yu-Bong Lai, 2015. "A political economy of tax havens," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 956-976, December.
4. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
   • Weichenrieder, Alfons J. & Xu, Fangying, 2015. "Are tax havens good? Implications of the crackdown on secrecy," SAFE Working Paper Series 111, Leibniz Institute for Financial Research SAFE.
5. Konrad, Kai A. & Stolper, Tim B.M., 2016. "Coordination and the fight against tax havens," Journal of International Economics, Elsevier, vol. 103(C), pages 96-107.
   • Konrad, Kai A. & Stolper, Tim, 2015. "Coordination and the fight against tax havens," CEPR Discussion Papers 10519, C.E.P.R. Discussion Papers.
   • Konrad, Kai A. & Stolper, Tim B. M., 2016. "Coordination and the fight against tax havens," Munich Reprints in Economics 43481, University of Munich, Department of Economics.
   • Konrad, Kai A. & Stolper, Tim, 2016. "Coordination and the fight against tax havens," VfS Annual Conference 2016 (Augsburg): Demographic Change 145954, Verein für Socialpolitik / German Economic Association.
6. Xuyang Chen, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org.
7. Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023. "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, vol. 224(C).
   • Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
   • Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023. "Tax competition in the presence of profit shifting," Post-Print hal-04184030, HAL.
8. Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
   • Michael Devereux & Clemens Fuest & Ben Lockwood, 2013. "The Taxation of Foreign Profits: a Unified View," Working Papers 1303, Oxford University Centre for Business Taxation.
   • Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
   • Devereux, Michael & Lockwood, Ben & Fuest, Clemens, 2015. "The Taxation of Foreign Profits: a Unified View," CEPR Discussion Papers 10512, C.E.P.R. Discussion Papers.
   • Michael P Devereux & Clemens Fuest & Ben Lockwood, 2015. "The Taxation of Foreign Profits: a Unified View," Working Papers 1504, Oxford University Centre for Business Taxation.
9. Hsun Chu, 2014. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," Scottish Journal of Political Economy, Scottish Economic Society, vol. 61(3), pages 304-321, July.
   • Chu, Hsun, 2013. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," MPRA Paper 53021, University Library of Munich, Germany, revised Nov 2013.
10. Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
    • Stöwhase, Sven, 2006. "Discrete investment and tax competition when firms shift profits," University of Göttingen Working Papers in Economics 52, University of Goettingen, Department of Economics.
11. Andreas Hauer & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business 24-06, Osaka University, Graduate School of Economics.
    • Andreas Haufler & Hayato Kato & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," CESifo Working Paper Series 11087, CESifo.
    • Andreas Haufler & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Papers 2404.14302, arXiv.org, revised Dec 2024.
    • Hayato Kato & Andreas Haufler, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Rationality and Competition Discussion Paper Series 516, CRC TRR 190 Rationality and Competition.
    • Andreas HAUFLER & KATO Hayato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion papers 24051, Research Institute of Economy, Trade and Industry (RIETI).
12. Kai A. Konrad, 2021. "Dynamics of the Market for Corporate Tax‐Avoidance Advice," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 267-294, January.
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13. Janeba, Eckhard & Schjelderup, Guttorm, 2023. "The global minimum tax raises more revenues than you think, or much less," Journal of International Economics, Elsevier, vol. 145(C).
    • Eckhard Janeba & Guttorm Schjelderup, 2022. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 9623, CESifo.
    • Eckhard Janeba & Guttorm Schjelderup, 2023. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 10318, CESifo.
    • Janeba, Eckhard & Schjelderup, Guttorm, 2022. "The global minimum tax raises more revenues than you think, or much less," Discussion Papers 2022/6, Norwegian School of Economics, Department of Business and Management Science, revised 22 Feb 2023.
14. Johannesen, Niels, 2022. "The global minimum tax," Journal of Public Economics, Elsevier, vol. 212(C).
    • Niels Johannesen, 2022. "The Global Minimum Tax," CEBI working paper series 22-01, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
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    • Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
15. 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.
16. Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020. "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, vol. 127(C).
    • Jay Pil CHOI & FURUSAWA Taiji & ISHIKAWA Jota, 2020. "Transfer Pricing Regulation and Tax Competition," Discussion papers 20035, Research Institute of Economy, Trade and Industry (RIETI).
17. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
18. Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
    • Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
    • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
    • Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
    • Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
    • Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
    • Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
19. Panagiotis Delimatsis & Bernard Hoekman, 2017. "National Tax Regulation, International Standards and the GATS: Argentina—Financial Services," RSCAS Working Papers 2017/42, European University Institute.
20. Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
    • Shafik Hebous & Vilen Lipatov, 2011. "A Journey from a Corruption Port to a Tax Haven," CESifo Working Paper Series 3620, CESifo.
    • Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
21. Pieretti, Patrice & Pulina, Giuseppe, 2020. "Does eliminating international profit shifting increase tax revenue in high-tax countries?," Economic Modelling, Elsevier, vol. 93(C), pages 717-727.
    • Patrice Pieretti & Giuseppe Pulina, 2015. "Does eliminating international profit shifting increase tax revenue in high-tax countries?," DEM Discussion Paper Series 15-13, Department of Economics at the University of Luxembourg.
22. Gabriel Zucman, 2014. "Taxing across Borders: Tracking Personal Wealth and Corporate Profits," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 121-148, Fall.
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23. Alessia Cassetta & Claudio Pauselli & Lucia Rizzica & Marco Tonello, 2014. "Exploring flows to tax havens through means of a gravity model: evidence from Italy," Questioni di Economia e Finanza (Occasional Papers) 236, Bank of Italy, Economic Research and International Relations Area.
24. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
25. John D. Wilson, 2015. "Tax Havens in a World of Competing Countries," CESifo DICE Report, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 32-29, 01.
26. Gabriel Zucman, 2015. "Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 41(1), pages 13-48.
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28. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
29. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
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30. Mongrain, Steeve & Wilson, John D., 2018. "Tax competition with heterogeneous capital mobility," Journal of Public Economics, Elsevier, vol. 167(C), pages 177-189.
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31. Jean Hindriks & Yukihiro Nishimura, 2021. "Taxing multinationals: The scope for enforcement cooperation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 487-509, June.
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