scholarly journals Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle

2019 ◽  
Author(s):  
Laura Birg
Keyword(s):  
Tax Competition ◽  
Cross Border ◽  
Origin Principle

scholarly journals Cross-border loss offset can fuel tax competition

2014 ◽  
Vol 106 ◽  
pp. 42-61 ◽  
Author(s):  
Andreas Haufler ◽  
Mohammed Mardan
Keyword(s):  
Tax Competition ◽  
Fuel Tax ◽  
Cross Border ◽  
Loss Offset

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 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
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