An examination of the extent to which the mobility of capital has increased and, if so, the subsequent results
We re-examine the view that capital taxes are too low when capital is mobile across tax jurisdiction...
We re-examine, from a political economy perspective, the standard view that higher capital mobility ...
The theory of international tax competition suggests a shift of tax burden from mobile to immobile t...
The "race to the bottom" result of the standard tax competition literature implies that capital taxe...
This text surveys the literature on the implications of international capital mobility for national ...
SIGLEAvailable from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, D-21400 Kiel A 211041 / FIZ -...
This paper analyzes tax competition in a simple dynamic framework. We expand the classical conclusio...
We re-examine, from a political economy perspective, the standard view that higher capital mobility ...
Available from Centro de Informacion y Documentacion Cientifica CINDOC. Joaquin Costa, 22. 28002 Mad...
This paper reconsiders the question of whether tax competition for mobile capital leads to tax rates...
This paper examines the taxation of capital income in a small open economy that faces a highly elast...
The topic of this conference – the implications for tax policy of increasing mobility of factors of ...
In this paper we explore the implications of tax competition between juris-dictions in a neoclassica...
International audienceWe revisit the standard theoretical model of tax competition to consider imper...
zz The majority of OECD countries have only experienced minor effects of capital market integration ...
We re-examine the view that capital taxes are too low when capital is mobile across tax jurisdiction...
We re-examine, from a political economy perspective, the standard view that higher capital mobility ...
The theory of international tax competition suggests a shift of tax burden from mobile to immobile t...
The "race to the bottom" result of the standard tax competition literature implies that capital taxe...
This text surveys the literature on the implications of international capital mobility for national ...
SIGLEAvailable from Bibliothek des Instituts fuer Weltwirtschaft, ZBW, D-21400 Kiel A 211041 / FIZ -...
This paper analyzes tax competition in a simple dynamic framework. We expand the classical conclusio...
We re-examine, from a political economy perspective, the standard view that higher capital mobility ...
Available from Centro de Informacion y Documentacion Cientifica CINDOC. Joaquin Costa, 22. 28002 Mad...
This paper reconsiders the question of whether tax competition for mobile capital leads to tax rates...
This paper examines the taxation of capital income in a small open economy that faces a highly elast...
The topic of this conference – the implications for tax policy of increasing mobility of factors of ...
In this paper we explore the implications of tax competition between juris-dictions in a neoclassica...
International audienceWe revisit the standard theoretical model of tax competition to consider imper...
zz The majority of OECD countries have only experienced minor effects of capital market integration ...
We re-examine the view that capital taxes are too low when capital is mobile across tax jurisdiction...
We re-examine, from a political economy perspective, the standard view that higher capital mobility ...
The theory of international tax competition suggests a shift of tax burden from mobile to immobile t...