Download or read book Capital Mobility Tax Competition and Lobbying for Redistributive Capital Taxation written by Oliver Lorz and published by . This book was released on 1996 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Mobility Tax Competition and Lobbying for Redistributive Capital Taxation written by Jens Oliver Lorz and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Mobility and Tax Competition written by Clemens Fuest and published by Now Publishers Inc. This book was released on 2005 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.

Download or read book Capital Mobility and Tax Competition written by Clemens Fuest and published by . This book was released on 2003 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Mobility Pollution Taxes and Environmental Federalism written by Per Fredriksson and published by . This book was released on 1995 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Mobility Distributive Conflict and International Tax Coordination written by Dani Rodrik and published by . This book was released on 1999 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Basic economic theory identifies a number of efficiency gains that derive from international capital mobility. But just as free trade in goods, there is no guarantee that capital mobility makes everyone better off. Consequently, capital mobility may be politically unsustainable even though it enhances efficiency. This paper discusses how such a dilemma might arise, and suggests that international tax coordination might serve as a way out under some circumstances.

Download or read book Redistribution Income Cum Investment Subsidy Tax Competition and Capital Flight in Growing Economies written by Günther Rehme and published by . This book was released on 1995 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Redistribution Wealth Tax Competition and Capital Flight in Growing Economies written by Günther Rehme and published by . This book was released on 1995 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Trade Capital Mobility and Tax Competition written by John Douglas Wilson and published by . This book was released on 1985 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Convergence in Growth Rates written by Assaf Razin and published by . This book was released on 1992 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: We consider the role of capital mobility and international taxation. In explaining the observed diversity in long-term growth rates. Our major finding is that, under capital mobility, international differences in taxes will not matter for total growth differentials. Policy differences have a role to play in per capita growth differentials, however, when they lead to a divergence in the after-tax rates of return on capital across countries, as when the residence principle is adopted universally. When this is the case, how tax differences affect the growth rates of population and human capital will depend on the relative preference of the individual household towards these two engines of growth. Optimal tax policies are found to be growth-equalizing with and without policy coordination.

Download or read book Tax Competition with Heterogeneous Capital Mobility written by Steeve Mongrain and published by . This book was released on 2017 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: An ongoing debate in the tax competition literature is whether a system of countries or regions should restrict the preferential tax treatment of dierent types of rms or capital. We further investigate this issue by departing from the bulk of the literature in three ways: (1) rather than maximize only tax revenue, governments also put pos- itive weight on the income generated by resident-owned rms; (2) under preferential taxation, rms are distinguished by their country of origin; and (3) the competing regions are allowed to dier in size. Under the assumption of uniformly-distributed moving costs, identical regions always prefer the non-preferential regime. But when a small and large region compete, the small region prefers the preferential regime in some cases. We also identify non-uniform distributions of moving costs where the pref- erential regime is preferred by identical competing regions. This nding is related to dierences in tax-base elasticities.

Download or read book Dimensions of Tax Design written by James A. Mirrlees and published by Oxford University Press. This book was released on 2010-04-29 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Download or read book Global Tax Revolution written by Chris R. Edwards and published by Cato Institute. This book was released on 2008 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.

Download or read book Taxation in a Global Economy written by Andreas Haufler and published by Cambridge University Press. This book was released on 2001-08-23 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.

Download or read book Global Governance An Architecture for the World Economy written by Horst Siebert and published by Springer Science & Business Media. This book was released on 2003-06-24 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization deeply affects economic structures and raises the issue of how governments should respond to new challenges. In this book, various ways of improving the institutional setup for global governance are discussed by renowned experts. The discussion focuses on further liberalizing international trade, preventing international financial crises, and protecting global environmental systems. The advantages of free international trade as well as the fears of those who are against globalization are considered in the contributions.

Download or read book Wage Competition with International Capital Mobility written by Jens Oliver Lorz and published by . This book was released on 1997 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Rules for the Global Economy written by Horst Siebert and published by Princeton University Press. This book was released on 2016-06-28 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rules for the Global Economy is a timely examination of the conditions under which international rules of globalization come into existence, enabling world economic and financial systems to function and stabilize. Horst Siebert, a leading figure in international economics, explains that these institutional arrangements, such as the ones that govern banking, emerge when countries fail to solve economic problems on their own and cede part of their sovereignty to an international order. Siebert demonstrates that the rules result from a trial-and-error process--and usually after a crisis--in order to prevent pointless transaction costs and risks. Using an accessible and nonmathematical approach, Siebert links the rules to four areas: international trade relations, factor movements, financial flows, and the environment. He looks at the international division of labor in the trade of goods and services; flow of capital; diffusion of technology; migration of people, including labor and human capital; protection of the global environment; and stability of the monetary-financial system. He discusses the role of ethical norms and human rights in defining international regulations, and argues that the benefits of any rules system should be direct and visible. Comprehensively supporting rules-based interactions among international players, the book considers future issues of the global rules system.