Tax competition, tax coordination, and e-commerce

2017 ◽  
Vol 20 (1) ◽  
pp. 100-117 ◽  
Author(s):  
Maya Bacache Beauvallet
Keyword(s):  
Tax Competition ◽  
Tax Coordination

scholarly journals Tax competition, tax coordination and tax harmonization: The effects of EMU

Empirica ◽  
1996 ◽  
Vol 23 (1) ◽  
pp. 59-89 ◽  
Author(s):  
Bernd Genser ◽  
Andreas Haufler
Keyword(s):  
Tax Competition ◽  
Tax Coordination ◽  
Tax Harmonization

scholarly journals Double Tax Avoidance and Tax Competition for Mobile Capital

2020 ◽  
Author(s):  
Markus Leibrecht ◽  
Thomas Rixen
Keyword(s):  
Tax Competition ◽  
Tax Avoidance ◽  
Tax Coordination ◽  
Interdisciplinary Perspective ◽  
Mobile Capital ◽  
International Tax

Postprint. Please cite as: Leibrecht, Markus and Thomas Rixen (2010) Double Tax Avoidance and Tax Competition for Mobile Capital, in: Martin Zagler (Ed.): International Tax Coordination. An Interdisciplinary Perspective on Virtues and Pitfalls, Routledge, 61-97. https://doi.org/10.4324/9780203849026

Does Interlocal Competition Drive Cooperation in Local Economic Development Policies? Evidence on Interlocal Business Parks in Germany

2020 ◽  
pp. 107808742090865
Author(s):  
Ivo Bischoff ◽  
Simon Melch ◽  
Eva Wolfschütz
Keyword(s):  
Economic Development ◽  
Tax Competition ◽  
Local Economic Development ◽  
Hazard Model ◽  
Tax Rates ◽  
Tax Coordination ◽  
Specific Instrument ◽  
Development Policies ◽  
Intensity Of Competition

An increasing number of municipalities cooperates in the field of economic development. In this article, 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 interlocal business parks to be more frequent among small municipalities and in urban clusters and other constellations where suitable land is scarce. Our main focus rests on the role of intraregional competition. An analogy building on the literature on international tax coordination supports the hypothesis that interlocal business parks are more likely in regions where intraregional competition is intense. We measure the intensity of competition using local tax rates and find the evidence to be affirmative: The likelihood of interlocal business park formation increases in the intensity of intraregional (tax) competition.

scholarly journals Tax Competition Or Tax Coordination? What Is Better For The European Union?

2015 ◽  
Vol 18 (2) ◽  
pp. 37-55 ◽  
Author(s):  
Joanna Działo
Keyword(s):  
Tax Competition ◽  
Developed Countries ◽  
Modern Technology ◽  
Real Problem ◽  
Tax Rates ◽  
The European Union ◽  
Tax Havens ◽  
Tax Coordination ◽  
Eu Countries ◽  
The Eu

Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location. Tax competition is used especially by the relatively under-developed countries, as foreign capital inflow gives them the possibility to implement modern technology, new management methods, or to increase exports. One of the effects of tax competition is the formation of tax havens, i.e. countries or territories offering preferential tax rates in order to gain capital from abroad. A comparative analysis of the income tax rates in the EU countries and certain tax havens shows that despite the progressive reduction of the rates of these taxes in the EU, the phenomenon of tax competition is still very strong, and the position of tax havens as countries with relatively low or very low taxes seems to be unthreatened. The question arises whether tax competition is a real problem for the EU Member States and if there exist arguments for tax harmonization, or at least tax coordination within the EU countries. The discussion in this paper suggests that the arguments for tax coordination in the EU are not yet strong enough. However, both tax competition and tax coordination have their supporters and opponents.

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