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  Mobile tax base as a global common

Konrad, K. A. (2007). Mobile tax base as a global common. CESifo Working Paper, No. 2144.

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 Urheber:
Konrad, Kai A.1, Autor
Affiliations:
1External Organizations, ou_persistent22              

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Schlagwörter: tax competition, common pool, advertizing, nation brands, instilling preferences, home bias, patriotism
 Zusammenfassung: If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use. I analyse how such activities interact with Bertrand tax competition if the size of the group of loyal and non-loyal citizens or investors is endogenous. Further I consider the implications of tax harmonization and minimum taxes for these types of non-price competition. Home attachment reduces the intensity of tax competition, but generates a strategic disadvantage for the country that invests much in such home attachment. Harmonization of taxes and high minimum taxes can intensify countries’ investment in home attachment.

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Sprache(n): eng - English
 Datum: 2007
 Publikationsstatus: Erschienen
 Seiten: 31 S.
 Ort, Verlag, Ausgabe: München : CESifo
 Inhaltsverzeichnis: -
 Art der Begutachtung: -
 Identifikatoren: -
 Art des Abschluß: -

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Titel: CESifo Working Paper
Genre der Quelle: Reihe
 Urheber:
Affiliations:
Ort, Verlag, Ausgabe: -
Seiten: - Band / Heft: No. 2144 Artikelnummer: - Start- / Endseite: - Identifikator: -