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 Jeux sans fronti res written by Ravi Kanbur and published by Kingston, Ont. : Institute for Economic Research, Queen's University. This book was released on 1991 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Discussion Paper 819 Jeux Sans Fronti res Tax Competition and Tax Coordination when Countries Differ in Size written by Queen's university. Institute for Economic Research and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Coordination Tax Competition and Revenue Mobilization in the West African Economic and Monetary Union written by Mario Mansour and published by International Monetary Fund. This book was released on 2013-07-09 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Download or read book On the Desirability of Tax Coordination When Countries Compete in Taxes and Infrastructure written by Yutao Han and published by . This book was released on 2013 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: In our paper, we demonstrate that when countries compete in taxes and infrastructure, coordination through a uniform tax rate or a minimum rate does not necessarily create the welfare effects observed under pure tax competition. The divergence is even worse when the competing jurisdictions differ in institutional quality. If tax revenues are used to gauge the desirability of coordination, our model demonstrates that imposing a uniform tax rate is Pareto-inferior to the non-cooperative equilibrium when countries compete in taxes and infrastructure. This result is completely reversed under pure tax competition if the countries are sufficiently similar in size. If a minimum tax rate is set within the range of those resulting from the non-cooperative equilibrium, the low tax country will never be better off. Finally, the paper demonstrates that the potential social welfare gains from tax harmonization crucially depend on the degree of heterogeneity among the competing countries.
Download or read book Horizontal Tax Coordination written by Michael Lang and published by IBFD. This book was released on 2012 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Download or read book International Tax Competition written by Eckhard Janeba and published by Mohr Siebrek Ek. This book was released on 1997 with total page 130 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 Globalization Tax Competition and the Future of Tax Systems written by Vito Tanzi and published by International Monetary Fund. This book was released on 1996-12 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition.
Download or read book Tax Competition and Tax Coordination in Aggressive Tax Planning a False Dichotomy written by P. Piantavigna and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article addresses a massive topic: tax competition and trends in aggressive tax planning matters. In particular, the article aims at demonstrating how the concepts of "tax competition" and "tax coordination" must be rephrased after the introduction of the notion of "aggressive tax planning" in order to be acknowledged in the new (global) operating environment. Even if the concept of "tax competition" cannot be totally formalized or objectified, literature - prior to the BEPS Project - was used to identify it in policies between tax jurisdictions by way of tax incentives and advantages to attract sales, distribution, or headquarter functions of MNEs to locate to a particular country. This phenomenon, labelled as "fair" under the jurisdictional competition theory, emerges as "harmful" insofar as it distorts the location of business and trade, erodes the tax base of other countries (also referred to as contributing to the "race to the bottom") and undermines the fairness, neutrality and broad social acceptance of tax systems generally. Following the introduction of the (rather new) notion of "aggressive tax planning", it is examined whether the scope of the harmful tax competition may be extended and - as a result - whether it requires more integrated tax coordination at international level. The answer to that question is particularly problematic, and it also has consistent implications in the EU area, where tax competition plays a fundamental role in economic and monetary policies. In this article, the author argues that, to the extent that national tax-competitive measures fulfil the artificiality test implied in the concept of aggressive tax planning as elaborated by the OECD and embodied by EU law, countries may (fairly) compete and - at the same time - be coordinated in the fight against BEPS behaviours. Indeed, the concept of aggressive tax planning represents the most appropriate balancing instrument to satisfy the need for states to protect their tax revenues and to preserve the right of sovereign governments to introduce favourable regimes to attract investments and taxable profits.
Download or read book International Fiscal Policy Coordination and Competition written by Assaf Razin and published by . This book was released on 1991 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper highlights key considerations necessary for the analysis of international tax competition and the desirability of international tax harmonization. The analysis of a Nash-Cournot international tax competition is carried out for (1) competing countries that cannot exercise significant market power in the world economy when setting tax rates, (2) competing countries that incorporate the indirect effect on world prices into the tax design and (3) competing governments that are unable to commit themselves to a preannounced path of tax for the entire future. The discussion is carried out by using basic principles of international taxation under full integration of goods and capital world markets.
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 Tax Coordination in a Cross hauling Model written by Andreas Haufler and published by . This book was released on 1994 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Tax Harmonization and Tax Competition when Countries Differ in Size written by Marine Achelashvili and published by . This book was released on 2009 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax Competition and Gains from Tax Harmonization written by Asaf Razin and published by . This book was released on 1991 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
