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  The Theory of International Tax Competition and Coordination

Konrad, K. A., & Keen, M. (2012). The Theory of International Tax Competition and Coordination. Working Paper of the Max Planck Institute for Tax Law and Public Finance, No. 2012-06.

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externe Referenz:
http://ssrn.com/abstract=2111895 (beliebiger Volltext)
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 Urheber:
Konrad, Kai A.1, Autor           
Keen , Michael2, Autor
Affiliations:
1Public Economics, MPI for Tax Law and Public Finance, Max Planck Society, ou_830552              
2External Organizations, ou_persistent22              

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Schlagwörter: International taxation, tax competition
 Zusammenfassung: This paper surveys the theory of international tax competition and coordination, which, matching the increasing policy importance of the topic, has grown substantially over the last thirty years. It focuses on the taxation of capital income, stressing that issues arise not only in relation to movements of productive capital – the primary concern in the earliest literature – but also in relation to the shifting of paper profits. It sets out, assesses, and uses as a unifying framework, the two workhorse models in the area. After discussing the welfare properties and comparative statics of non-cooperative equilibria under unconstrained tax competition, the paper analyses key issues of coordination (within subsets of countries, for instance) and a range of specific topics (such as the nature and impact of tax havens).

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Sprache(n): eng - English
 Datum: 2012-07-13
 Publikationsstatus: Online veröffentlicht
 Seiten: 82
 Ort, Verlag, Ausgabe: -
 Inhaltsverzeichnis: -
 Art der Begutachtung: -
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Titel: Working Paper of the Max Planck Institute for Tax Law and Public Finance
Genre der Quelle: Reihe
 Urheber:
Affiliations:
Ort, Verlag, Ausgabe: -
Seiten: - Band / Heft: No. 2012-06 Artikelnummer: - Start- / Endseite: - Identifikator: -