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Displaying results 1 to 13 of 13.

  1. Does tax competition drive cooperation in local economic development policies?
    evidence on inter-local business parks in Germany
    Author: Bischoff, Ivo; Melch, Simon; Wolfschütz, Eva
    Published: [2019]
    Publisher:  Philipps-University Marburg, School of Business and Economics, Marburg

    An increasing number of municipalities cooperates in the field of economic development. In this paper, we focus on a specific instrument in this field, namely the development of joint business parks. We apply a hazard model to data from West-German... more

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    An increasing number of municipalities cooperates in the field of economic development. In this paper, we focus on a specific instrument in this field, namely the development of joint business parks. We apply a hazard model to data from West-German municipalities between 2000 and 2015. We find inter-local business parks to be more frequent among small municipalities and in constellations where suitable land is scarce. Our main focus rests on the role of tax competition. An analogy building on the literature on international tax coordination supports the hypothesis that inter-local business parks are more likely in regions where tax competition is intense. The evidence is affirmative: We find that the likelihood of inter-local business park formation to increase in the intensity of local tax competition.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    hdl: 10419/204801
    Series: Joint discussion paper series in economics ; no. 2019, 06
    Subjects: Inter-local business parks; inter-municipal cooperation; tax competition; hazard model; Germany
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  2. Cross-border or online
    tax competition with mobile consumers under destination and origin principle
    Author: Birg, Laura
    Published: March 2019
    Publisher:  Center for European, Governance and Economic Development Research, cege, Georg-August-Universität Göttingen, Göttingen

    This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. Under non-cooperative Leviathan governments, tax treatment of online purchases according to the destination principle mitigates tax competition; tax... more

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    This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. Under non-cooperative Leviathan governments, tax treatment of online purchases according to the destination principle mitigates tax competition; tax treatment of online purchases of online purchases according to the origin principle enhances tax competition. Cooperation between government eliminates the potential pro-competitive effect of the online retailer: Under both tax treatments, the online retailer weakens tax competition. For a sufficiently low tax rate in the country hosting the online retailer, welfare in the online retailer's home country is higher under the origin principle, while welfare in the other country is higher under the destination principle. For a sufficiently low tax differential between both countries, global welfare is higher under the destination principle.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    hdl: 10419/194182
    Edition: Revised Version March 2019
    Series: Discussion papers / Center for European, Governance and Economic Development Research ; number 265 (November 2015)
    Subjects: tax competition; cross-border shopping; online retailer; destination principle; origin principle
    Scope: 1 Online-Ressource (circa 48 Seiten), Illustrationen
  3. Kant-Nash tax competition
    Author: Eichner, Thomas; Pethig, Rüdiger
    Published: [2019]
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    In a two-country economy we analyze how tax competition differs from the standard all-Nashian tax competition, if one or both countries are Kantians in Roemer's sense. Kantians are shown to choose a higher tax rate than Nashians for any given tax... more

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    In a two-country economy we analyze how tax competition differs from the standard all-Nashian tax competition, if one or both countries are Kantians in Roemer's sense. Kantians are shown to choose a higher tax rate than Nashians for any given tax rate of the other country, which indicates that they seek to mitigate the (Nashian) race to the bottom. We avoid dealing with multiple equilibria by assuming that capital is sufficiently scarce, and we find for symmetric countries that the all-Kantian tax competition is efficient and that the inefficient race to the bottom is weakened in economies with a Nashian and a Kantian. That confirms the intuitive idea that countries following the Kantian categorical imperative avoid or at least soften the socially undesirable impact of (Nashian) self-interest. We also investigate the incentives of opportunistic countries to choose Nashian or Kantian behavior out of self-interest and find that either both governments choose to behave as Kantians or that - under different conditions - the robust Nashian selfinterest supersedes Kantian moral principles such that the inefficient all-Nashian tax competition results.

     
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    hdl: 10419/198931
    Series: Array ; no. 7571 (March 2019)
    Subjects: tax competition; best reply; Kantian; Nashian; endogenous behavior selection
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  4. Decentralization with porous borders
    public production in a federation with tax competition and spillovers
    Author: Armbruster, Stephanie; Hintermann, Beat
    Published: January 2019
    Publisher:  Universität Basel, Wirtschaftswissenschaftliche Fakultät, Basel, Switzerland

    We analyze the strategic interaction of regional and federal governments using a model that includes fiscal externalities in the form of inter-regional capital tax competition and technical externalities in the form of inter-regional spillovers. The... more

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    We analyze the strategic interaction of regional and federal governments using a model that includes fiscal externalities in the form of inter-regional capital tax competition and technical externalities in the form of inter-regional spillovers. The federal government aims to correct for these inefficiencies using a transfer system. If the regional governments are policy leaders (such that federal policy is set conditional on regional choices), they will internalize both fiscal and technical externalities but free-ride on the transfer system. Efficiency can be achieved by introducing a second transfer scheme that is independent of regional public production. If the federal government sets its policy first and can commit itself to it, the outcome is efficient only if matching grants are used that are financed outside of the transfer system.

     
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    Language: English
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    hdl: 10419/207094
    Series: WWZ working paper ; 2019, 03
    Subjects: Fiscal federalism; tax competition; externalities; spillovers; commitment; centralized leadership; decentralized leadership
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  5. Tax competition and the efficiency of "benefit-related" business taxes
    Author: Gugl, Elisabeth; Zodrow, George R.
    Published: March 2019
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2019, 02
    Subjects: tax competition; public services provided to business; tax on production vs. tax on capital
    Scope: 1 Online-Ressource (circa 27 Seiten)
  6. Multinational corporations and tax havens
    evidence from country-by-country reporting
    Author: Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas
    Published: [2019]
    Publisher:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country... more

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    A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December 2018 for the first time. With each of the datasets, we analyse the effective tax rates that US MNCs face in each country and the amount of profits they report. Using country-by-country reporting data, we have been able to establish that lower effective corporate tax rates are associated with higher levels of reported profits when compared with different indicators of real economic activity. This corresponds to the notion that MNCs often shift profits to countries with low effective tax rates - without also shifting substantive economic activity. Consequently, we identify the most important tax havens for US MNCs as countries with both low effective tax rates and high profits misaligned with economic activity.

     
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    Source: Union catalogues
    Language: English
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    hdl: 10419/228072
    Series: IES working paper ; 2019, 31
    Subjects: Effective tax rate; profit shifting; tax haven; country-by-country reporting; multinational enterprise; foreign direct investment; tax competition
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  7. Corporate taxation, tax administration and financial development
    Author: Mardan, Mohammed
    Published: [2019]
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations'... more

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    This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations' effectiveness follows a U-shaped pattern, a discrepancy to the observation that developing countries usually have the weakest administrative structures. However, this observation can be explained under the premise that the tax administration's effectiveness is determined at a later stage, and not simultaneously with the corporate tax rate. Moreover, I show that, under this premise, fighting tax havens increases tax revenues in developed countries, but decreases them in developing countries. Instead, if policies are simultaneously considered, the fight against tax havens will also benefit developing countries.

     
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    hdl: 10419/214942
    Series: Array ; no. 7940 (November 2019)
    Subjects: developing countries; profit shifting; tax administration; tax competition; tax haven
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  8. Convergence of tax mixes in 29 OECD countries, 1980-2018
    Author: Ganzen, Bastiaan van
    Published: [2019]
    Publisher:  Faculty of Law, Leiden University, Leiden

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    Source: Union catalogues
    Language: English
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    Other identifier:
    hdl: 1887/135550
    Series: Department of Economics research memorandum / Faculty of Law, Leiden University ; 2019, 02
    Subjects: convergence; tax mix; tax competition
    Scope: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  9. Taxing capital and labor when both factors are imperfectly mobile internationally
    Author: Albis, Hippolyte d’; Bénassy-Quéré, Agnès
    Published: [2019]
    Publisher:  Paris School of Economics, Paris

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    Series: Working paper / Paris School of Economics ; no 2019, 52
    Subjects: tax competition; globalization; imperfect factor mobility
    Scope: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  10. The impact of profit shifting on economic activity and tax competition
    Author: Klemm, Alexander; Liu, Li
    Published: 2019
    Publisher:  International Monetary Fund, [Washington, DC]

    A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit shifting... more

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    A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit shifting changes-and theoretically most likely reduces-the cost of capital. Tax competition, even over real capital, is affected, because a permissive attitude toward profit shifting can be seen as a selective tax reduction for multinationals. Tightening profit shifting rules in turn can affect tax competition through the main rate. This paper discusses these issues theoretically and with the help of a simulation to assess the impact of profit-shifting on investment, revenues, and government behavior. Using the theoretical framework, it also provides a brief overview of the related empirical literature

     
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  11. The impact of profit shifting on economic activity and tax competition
    Author: Klemm, Alexander; Liu, Li
    Published: 2019
    Publisher:  International Monetary Fund, [Washington, DC]

    A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit shifting... more

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    A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit shifting changes-and theoretically most likely reduces-the cost of capital. Tax competition, even over real capital, is affected, because a permissive attitude toward profit shifting can be seen as a selective tax reduction for multinationals. Tightening profit shifting rules in turn can affect tax competition through the main rate. This paper discusses these issues theoretically and with the help of a simulation to assess the impact of profit-shifting on investment, revenues, and government behavior. Using the theoretical framework, it also provides a brief overview of the related empirical literature

     
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  12. Switching from worldwide to territorial taxation
    empirical evidence of FDI effects
    Author: Büttner, Thiess; Holzmann, Carolin
    Published: [2019]
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the... more

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    This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the ultimate investing country concept. We use a quasi-experimental approach and provide counterfactuals using the synthetic-control method. Our results confirm effects of the switch from worldwide to territorial taxation on FDI but point at the importance of the actual tax rate. For Japan, which charges a higher tax rate on corporate profits than Germany, we find a substantial increase of FDI in Germany after the switch from worldwide to territorial taxation. For the UK, which imposes a lower tax rate than Germany, the switch to territorial taxation is not found to exert any significant effects on investment in Germany.

     
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    Source: Union catalogues
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    Other identifier:
    hdl: 10419/198822
    Series: Array ; no. 7462 (January 2019)
    Subjects: FDI; double taxation; dividend exemption; tax competition; synthetic-control method; ultimate investor country
    Scope: 1 Online-Ressource (circa 21 Seiten), Illustrationen
  13. Tax decentralization notwithstanding regional disparities
    Author: Bellofatto, Antonio Andrés; Besfamille, Martin
    Published: [2019]
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges. By limiting the ability of the central government to redistribute resources towards regions in financial needs, decentralization... more

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    In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges. By limiting the ability of the central government to redistribute resources towards regions in financial needs, decentralization curbs incentives for excessive subnational spending and enhances fiscal discipline, but may also widen interregional disparities by triggering tax competition for mobile tax bases. We provide a formal treatment of this trade-off, and shed light on the optimal degree of fiscal decentralization. We find that tax decentralization can be optimal even under Rawlsian social preferences which only weight the welfare of the poorest region in the federation.

     
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    Other identifier:
    hdl: 10419/198967
    Series: Array ; no. 7607 (April 2019)
    Subjects: fiscal federalism; tax competition; regional disparities
    Scope: 1 Online-Ressource (circa 47 Seiten), Illustrationen