Trade, Capital Mobility, and Tax Competition

1987 ◽  
Vol 95 (4) ◽  
pp. 835-856 ◽  
Author(s):  
John Douglas Wilson
Keyword(s):  
Tax Competition ◽  
Capital Mobility

scholarly journals Tax Competition, Capital Mobility and Innovation in the Public Sector

2007 ◽  
Vol 8 (1) ◽  
pp. 28-40 ◽  
Author(s):  
Michael Rauscher
Keyword(s):  
Public Sector ◽  
Tax Competition ◽  
Capital Mobility ◽  
Negative Relationship ◽  
Tax Base ◽  
The Public ◽  
Leviathan Government ◽  
The Impact

Abstract The paper analyses the impact of tax competition on innovation in the public sector. It is shown that the effects of increased mobility of the tax base on innovation and growth are ambiguous. The negative relationship is more likely, however. Moreover, it is shown that a Leviathan government may be induced to spend a larger share of its budget on unproductive activities.

Capital Mobility and Tax Competition

2005 ◽  
Vol 1 (1) ◽  
pp. 1-62 ◽  
Author(s):  
Clemens Fuest ◽  
Bernd Huber ◽  
Jack Mintz
Keyword(s):  
Tax Competition ◽  
Capital Mobility

scholarly journals Capital Mobility and Capital Tax Competition

2010 ◽  
Vol 63 (4, Part 2) ◽  
pp. 865-901 ◽  
Author(s):  
George R. Zodrow
Keyword(s):  
Tax Competition ◽  
Capital Mobility ◽  
Capital Tax Competition ◽  
Capital Tax

scholarly journals Tax Competition, Capital Mobility, and Public Good Provision Within a Trading Block

2002 ◽  
Vol 10 (3) ◽  
pp. 442-458 ◽  
Author(s):  
Panos Hatzipanayotou ◽  
Costas Hadjiyiannis ◽  
Michael S. Michael
Keyword(s):  
Public Good ◽  
Tax Competition ◽  
Capital Mobility ◽  
Public Good Provision ◽  
Good Provision

Two Accounts of International Tax Justice

2020 ◽  
Vol 33 (2) ◽  
pp. 317-339
Author(s):  
Ivan Ozai
Keyword(s):  
Developing Countries ◽  
Tax Competition ◽  
Income Tax ◽  
Capital Mobility ◽  
Institutional Design ◽  
Developing Economies ◽  
Host Countries ◽  
Cross Border ◽  
Relative Dependence ◽  
International Tax

The contemporary international tax regime has been increasingly criticized over the years from varied perspectives, particularly as to the unfairness it produces for developing countries. Some commentators argue it is unjust due to the lack of participation of developing countries in the policymaking process on an equal footing. Others suggest the international tax regime was designed by affluent countries to respond to self-interested goals. Some note that its current institutional design creates opportunities for tax competition and avoidance, which more seriously affect developing economies due to their relative dependence on corporate income tax and their greater vulnerability to capital mobility. Others specifically criticize how taxing rights, that is, the entitlement of countries to tax cross-border transactions, are currently allocated between home and host countries and how they disfavour capital-importing, developing countries.

scholarly journals Tax Competition, Capital Mobility and Public Good Provision within a Trading Block

2001 ◽  
Author(s):  
Panagiotis (Panos) Hatzipanayotou (Xatzipanagiotou) ◽  
Costas Hadjiyiannis ◽  
Michael S. Michael
Keyword(s):  
Public Good ◽  
Tax Competition ◽  
Capital Mobility ◽  
Public Good Provision ◽  
Good Provision
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