Add to ORKGThe aim of this paper is to examine the theory that it is both desirable and feasible to prevent less-developed countries from operating preferential tax regimes (that is, offering tax incentives) as a means of attracting foreign investment
This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, g...
Tax policy advisers often counsel the governments of developing countries against using investment i...
The term “harmful tax competition” has become endemic. It is taken as a tautology that competition a...
Abstract- A key feature of the recent EU and OECD standards for good behavior in international taxat...
Since the turn of the current century, leading transnational organizations and academic scholarship ...
Today, the mobility of capital and labor makes, that discussion about tax competition is important ...
Tax competition and co-ordination is one of the most pressing issues for tax authorities in modern e...
This article, as first of set of publications, analyses international tax competition, its common as...
This article analyses the effects of tax competition on developing countries. Since the 1980s, globa...
The European Union does not have a harmonized – let alone centralized – tax system that offers speci...
We analyze a sequential game between two symmetric countries when firms can invest in a multinationa...
International audienceThis paper revisits tax competition among governments for foreign direct inves...
We analyse tax competition when a multinational firm has invested in two countries but also has an o...
This paper aims at investigating the impact on regional welfare of policy com-petition for FDI when ...
Low income countries often offer tax incentives to induce foreign investment, but the effectiveness ...
This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, g...
Tax policy advisers often counsel the governments of developing countries against using investment i...
The term “harmful tax competition” has become endemic. It is taken as a tautology that competition a...
Abstract- A key feature of the recent EU and OECD standards for good behavior in international taxat...
Since the turn of the current century, leading transnational organizations and academic scholarship ...
Today, the mobility of capital and labor makes, that discussion about tax competition is important ...
Tax competition and co-ordination is one of the most pressing issues for tax authorities in modern e...
This article, as first of set of publications, analyses international tax competition, its common as...
This article analyses the effects of tax competition on developing countries. Since the 1980s, globa...
The European Union does not have a harmonized – let alone centralized – tax system that offers speci...
We analyze a sequential game between two symmetric countries when firms can invest in a multinationa...
International audienceThis paper revisits tax competition among governments for foreign direct inves...
We analyse tax competition when a multinational firm has invested in two countries but also has an o...
This paper aims at investigating the impact on regional welfare of policy com-petition for FDI when ...
Low income countries often offer tax incentives to induce foreign investment, but the effectiveness ...
This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, g...
Tax policy advisers often counsel the governments of developing countries against using investment i...
The term “harmful tax competition” has become endemic. It is taken as a tautology that competition a...