Capital Mobility, Tax Competition, and Lobbying for Redistributive Capital Taxation PDF Download

Author: Oliver Lorz
Publisher:
ISBN:
Category : Capital levy
Languages : en
Pages : 44

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Author: Jens Oliver Lorz
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Clemens Fuest
Publisher: Now Publishers Inc
ISBN: 1933019190
Category : Business & Economics
Languages : en
Pages : 72

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Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.

Author: Clemens Fuest
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 36

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Author: Per Fredriksson
Publisher:
ISBN:
Category : Capital movements
Languages : en
Pages : 40

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Author: Chris R. Edwards
Publisher: Cato Institute
ISBN: 1933995181
Category : Business & Economics
Languages : en
Pages : 267

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Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.

Author: James A. Mirrlees
Publisher: Oxford University Press
ISBN: 0199553750
Category : Business & Economics
Languages : en
Pages : 1360

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The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Author: Andreas Haufler
Publisher: Cambridge University Press
ISBN: 0521782767
Category : Business & Economics
Languages : en
Pages : 354

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The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.

Author: Horst Siebert
Publisher: Springer Science & Business Media
ISBN: 3540004394
Category : Business & Economics
Languages : en
Pages : 296

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Globalization deeply affects economic structures and raises the issue of how governments should respond to new challenges. In this book, various ways of improving the institutional setup for global governance are discussed by renowned experts. The discussion focuses on further liberalizing international trade, preventing international financial crises, and protecting global environmental systems. The advantages of free international trade as well as the fears of those who are against globalization are considered in the contributions.

Author: Jens Oliver Lorz
Publisher:
ISBN:
Category : Capital movements
Languages : en
Pages : 28

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