Download or read book Capital Tax Competition Among an Arbitrary Number of Asymmetric Countries written by Susana Peralta and published by . This book was released on 2002 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Coordination of Capital Taxation Among Asymmetric Countries written by Susana Peralta and published by . This book was released on 2003 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Handbook of Regional and Urban Economics written by V. Henderson and published by Elsevier. This book was released on 2004-07-21 with total page 1081 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new Handbook of Regional and Urban Economics: Cities and Geography reviews, synthesizes and extends the key developments in urban and regional economics and their strong connection to other recent developments in modern economics. Of particular interest is the development of the new economic geography and its incorporation along with innovations in industrial organization, endogenous growth, network theory and applied econometrics into urban and regional economics. The chapters cover theoretical developments concerning the forces of agglomeration, the nature of neighborhoods and human capital externalities, the foundations of systems of cities, the development of local political institutions, regional agglomerations and regional growth. Such massive progress in understanding the theory behind urban and regional phenomenon is consistent with on-going progress in the field since the late 1960's. What is unprecedented are the developments on the empirical side: the development of a wide body of knowledge concerning the nature of urban externalities, city size distributions, urban sprawl, urban and regional trade, and regional convergence, as well as a body of knowledge on specific regions of the world—Europe, Asia and North America, both current and historical. The Handbook is a key reference piece for anyone wishing to understand the developments in the field.

Download or read book Coordination of Capital Taxation Among a Large Number of Asymmetric Counties written by Tanguy Van Ypersele and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine international fiscal coordination in a world where markets are integrated but national governments are sovereign. Consequences of the liberalization of the capital market on national fiscal policies and possible remedies to resulting inefficiencies are analyzed. A simple model, with N countries where competitive firms produce an homogeneous good using mobile capital and immobile labor is considered. Fiscal competition arises between governments that have to tax capital and labor in order to raise fixed amount of revenue. It is shown that capital mobility improves the capital allocation among countries as it enables capital owners to invest it in the country where capital is scarce. But fiscal competition leads to asymmetric capital taxation among countries and thus to a distortion on the international capital market. Two fiscal reforms are considered: the introduction of a minimum capital tax level and the imposition of a tax range, i.e. a minimum plus a maximum capital tax level. We show that the minimum tax reform is never prefered to fiscal competition by all countries while tax range reforms are unanimously accepted when it imposes convergence to the extreme taxes and it does not change the international remuneration of capital.

Download or read book Capital Account Liberalization and Corporate Taxes written by Mr.Ben Lockwood and published by International Monetary Fund. This book was released on 2003-09-01 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper studies whether exchange controls, particularly on the capital account, affect the choice of corporate tax rates, using a panel of 21 OECD countries over the period 1983-99. It builds on existing literature by (1) using a unique dataset with several different measures of the corporate tax rate calculated from the actual parameters of the tax systems, and (2i) allowing exchange controls to affect the intensity of strategic interaction between countries in setting taxes, as well as the levels of tax they choose. We find some evidence that (1) the level of a country’s tax, other things equal, is lowered by a unilateral liberalization of exchange controls; and (2) that strategic interaction in taxsetting between countries is increased by liberalization. These effects are stronger if the country is a high-tax one and if the tax is the statutory or effective average one. There is also evidence that countries’ own tax rates are reduced by liberalization of exchange controls in other countries.

Download or read book Tax Competition and the Distribution of Income written by Stefan Traub and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we provide a two-country, two-class model of asymmetric capital tax competition. We show formally that poor people living in small countries can benefit from capital tax competition and therefore they are in favor of it. In order to benefit from capital inflow from larger countries, poor people in smaller countries accept less within-country income redistribution. As a consequence, between-country income inequality is increased by tax competition.

Download or read book Capital Income Taxation of Asymmetric Countries written by Michael J. Koop and published by . This book was released on 2001 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Competition and Tax Coordination when Countries Differ in Size written by S. M. Ravi Kanbur and published by World Bank Publications. This book was released on 1991 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Monthly Report on General Business and Agricultural Conditions in Federal Reserve District No 8 written by and published by . This book was released on 2003 with total page 520 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 Regional Science and Urban Economics written by and published by . This book was released on 2006 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reforming an Asymmetric Union On the Virtues of Dual Tier Capital Taxation written by Andreas Haufler and published by . This book was released on 2013 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Coordination of Capital Taxation Among a Large Number of Asymmetric Countries written by Tanguy Van Ypersele and published by . This book was released on 1998 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Equilibrium Leadership in Tax Competition for Endogenous Capital Supply written by Hikaru Ogawa and published by . This book was released on 2019 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: The role of endogenized leadership has been analyzed in detail in the tax competition literature. However, not many studies in the literature take capital inflow from outside of the countries under tax competition into consideration. To fill this gap, in this paper, we reconsider the endogenized leadership of tax competition by focusing on the role of it. For the purpose, we model a timing game under asymmetric tax competition, where the capital competed among two countries is supplied not only by the residents of the two countries but also exogenously, depending on the rate of return to capital on the integrated market. Due to the exogenous capital inflows, sequential-move equilibria can be realized, in which one country leads and the other follows.

Download or read book International Tax Competition written by Rajiv Biswas and published by Commonwealth Secretariat. This book was released on 2002 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.

Download or read book Fiscal fragmentation in decentralized countries written by Richard Miller Bird and published by Edward Elgar Publishing. This book was released on 2014-05-14 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most countries, developed and developing, are fiscally decentralized with regional and local governments of varying importance. In many of these countries, some of these sub-national governments differ substantially from others in terms of wealth, ethnic, religious, or linguistic composition. This book considers how fiscal arrangements may strengthen or weaken national solidarity and the effectiveness with which public services are provided. In particular, the nation's ability to cope with changes created by decentralization is explored.

Download or read book International Tax Policy written by Tsilly Dagan and published by Cambridge University Press. This book was released on 2018 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.