Efficient tax competition under the origin principle

2017 ◽  
Vol 20 (1) ◽  
pp. 85-99 ◽  
Author(s):  
Stéphane Gauthier
Keyword(s):  
Tax Competition ◽  
Origin Principle

scholarly journals Commodity tax competition and industry location under the destination and the origin principle

2009 ◽  
Vol 39 (4) ◽  
pp. 422-433 ◽  
Author(s):  
Kristian Behrens ◽  
Jonathan H. Hamilton ◽  
Gianmarco I.P. Ottaviano ◽  
Jacques-François Thisse
Keyword(s):  
Tax Competition ◽  
Industry Location ◽  
Origin Principle ◽  
Commodity Tax

scholarly journals Elektronischer Handel und Steuerstaat: Neue Herausforderungen in der Neuen Ökonomie

2003 ◽  
Vol 52 (1) ◽  
Author(s):  
Jürgen Stehn
Keyword(s):  
International Trade ◽  
Tax Competition ◽  
Income Tax ◽  
New Economy ◽  
Income Taxation ◽  
Identification Problems ◽  
Goods And Services ◽  
Main Challenge ◽  
International Tax Competition ◽  
Origin Principle

AbstractThe article analyses the reform pressure on turnover and income tax systems stemming from the upsurge of crossborder B2C and B2B electronic commerce. It shows that the main challenge of the New Economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the literature give rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two appropriate approaches to deal with the special characteristics of international trade in cyberspace, the country-of-origin principle combined with a taxation of digital goods and services at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT). Moreover, it is shown that the special characteristics of the New Economy lead to a fiercer international tax competition with regard to income taxation.

scholarly journals Commodity Tax Competition and Industry Location Under the Destination- and the Origin-Principle

2007 ◽  
Author(s):  
Kristian Behrens ◽  
Gianmarco I.P. Ottaviano ◽  
Jonathan H. Hamilton ◽  
Jacques-François Thisse
Keyword(s):  
Tax Competition ◽  
Industry Location ◽  
Origin Principle ◽  
Commodity Tax

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

Sign in / Sign up

Export Citation Format

Share Document