Tax competition in Europe



Publisher: IBFD Publications in Amsterdam

Written in English
Cover of: Tax competition in Europe |
Published: Pages: 518 Downloads: 511
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Subjects:

  • Taxation -- Law and legislation -- Europe -- Congresses.,
  • Taxation -- Law and legislation -- European Union countries -- Congresses.,
  • Competition, Unfair -- Europe -- Congresses.,
  • Competition, Unfair -- European Union countries -- Congresses.,
  • Competition, International -- Congresses.

Edition Notes

Statementedited by Wolfgang Schön.
GenreCongresses.
ContributionsSchön, Wolfgang., International Bureau of Fiscal Documentation., European Association of Tax Law Professors.
Classifications
LC ClassificationsKJC7104.8 .E87 2003
The Physical Object
Paginationviii, 518 p. :
Number of Pages518
ID Numbers
Open LibraryOL19137894M
ISBN 109076078556

International Tax Competition RSS This process is occurring through rising trade and investment flows, greater labor mobility, and rapid transfers of technology. Jean-Claude Juncker backs fair tax competition but is silent on his tenure The European Commission president ignores questions about his suitability for office to focus on campaign to promote Author: Patrick Wintour. the sizable literature on commodity tax competition or vertical tax competition.5 3. Firm Location The basic argument for why tax competition for mobile capital or firms is good goes back to the Tiebout Hypothesis (), which states that competition among jurisdictions for households leads to an efficient provision of local public goods. In. FACULTEIT ECONOMIE EN BEDRIJFSECONOMIE KATHOLIEKE UNIVERSITEIT LEUVEN Essays on Corporate Tax Competition in Europe Proefschrift voorgedragen tot het behalen van de.

Many lessons learned in the countries of South Eastern Europe can be applied to the emerging markets of other regions. As such, the findings presented here will be highly relevant for officials and staff at national competition authorities, advisers to legislators shaping national competition policy, competition law professionals, and university students alike. The tax competition for mobile capital, in particular the reluctance of small countries to agree on measures of tax coordination, has ongoing political and economic fallouts within Europe. Keywords: corporate taxes, tax competition, tax harmonization, Europe Address of correspondence: Frank Streif, Department for Corporate Taxation and Public Finance, ZEW Mannheim, L7 1, Mannheim, Germany, +49 , [email protected]: Frank Streif. Under the Savings Tax Directive all interest payments to EU residents will be subject to a minimum tax (initially 15%, rising to 35%), to prevent tax competition within Europe and so ensure that European governments can collect their high taxes on capital income, and increase their rates in the future.

  The existence of a harmful tax competition and a fair competition is acknowledged; however, the border between both is not easily identifiable. In this article we analyze the evolution on direct taxation harmonization within the EU framework, as we consider that the harmful tax competition is a consequence of the lack of by: 7.   This unique book, written by Marc Wiggers, Robin Struijlaart, Joost Dibbits of Loyens & Loeff’s Digital Competition Team, provides concise and comprehensive coverage of the enforcement practices and policies in the field of digital competition law of six European competition competition law landscape is changing rapidly under pressure of the development of artificial. The United Nations Sustainability Development Goals. Corporations like Albertson’s, Unilever, Kimberly Clark, and Siemens are starting to take action on the United Nations Sustainability Development many years, through corporate social responsibility (CSR) programs, corporations have donated money and employee time to address various social and environmental problems, both .   Havens like Luxembourg turn ‘tax competition’ into a global race to the bottom This article is more than 5 years old An overhaul of the Grand Duchy’s corporate tax law and administration is.

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Get this Tax competition in Europe book a library. Tax competition in Europe. [Wolfgang Schön; European Association of Tax Law Professors.;] -- Comprising the proceedings of the conference of the European Association of Tax Law Professors (EATLP), providing an in-depth analysis of tax.

International tax competition has come to the forefront of global economic policy debate at the outset of the 21st Century. The importance of taxation regimes as an essential factor in driving economic growth, investment inflows and national development has increasingly been recognised.

This book, comprising the proceedings of the conference of the European Association of Tax Tax competition in Europe book Professors (EATLP), provides an in-depth analysis of tax competition in Europe.

Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European. Tax Competition in Europe Hardcover – March 1, by Wolfgang Schon (Author) See all formats and editions Hide other formats and editions.

Price New from Used from Hardcover "Please retry" $ $ $ Hardcover $ Author: Wolfgang Schon. Find sources: "Tax rates in Europe" – news newspapers books scholar JSTOR (August ) (Learn how and when to remove this template message) #N#An aspect of fiscal policy.

Government revenue. Property tax equalization. Non-tax revenue. Tax harmonization. Tax competition. Double taxation. Medical savings account. Tax competition still thrives in Europe: corporate tax rates, for instance, range from zero percent on the Isle of Man to 35 percent in Malta.

Ireland has especially made strides with its low 12 percent corporate tax rate, luring tech companies like Apple, Google, Microsoft, and Oracle to the nation of Guinness (the excellent Irish beer might.

Get this from a library. Winners and losers of tax competition in the European union. [Enrique G Mendoza; Linda L Tesar; National Bureau of Economic Research.] -- "This paper quantifies the macroeconomic effects of capital income tax competition in the European Union using a two-country neoclassical dynamic general equilibrium model.

This model incorporates. Zodrow, G. “Implications of the Tax Competition Literature for Tax Harmonization in the European Union.” Paper Prepared for a Conference on Tax Policy in the European Union held at the Research Centre for Financial and Economic Policy (OCFEB), Erasmus University Rotterdam, The Hague, October 17–19, Cited by: Digital Competition Law in Europe provides concise and comprehensive coverage of the enforcement practices and policies in the field of digital competition law of six European competition authorities.

The competition law landscape is changing rapidly under pressure of the development of artificial intelligence and other digital technologies. "Hilary Appel has written a delightful book clearly distinguishing between influences on tax policy in Eastern Europe.

In a surprisingly easy read, she sorts out European integration, global competition, domestic politics, and ideology. This is an interesting, original. the tax burden from (mobile) capital to (less mobile) labor, and second, when increased taxation of labor has become politically and economi-cally problematic, by reducing the social safety net.

Thus, globaliza-tion and tax competition lead to fiscal crises for countries that wish toCited by:   Abstract. Corporate tax levels have fallen substantially in Europe during the last decades.

A broad literature has identified tax competition as one reason for this decline in corporate tax : Frank Streif. This book explores one of the most dynamic and exciting aspects of globalization international tax competition.

With rising mobility and soaring capital flows, individuals and businesses are gaining freedom to work and invest in nations with lower tax by: This book explores one of the most dynamic and exciting aspects of globalization—international tax competition.

With rising mobility and soaring capital flows, individuals and businesses are. Tax competition, a form of regulatory competition, exists when governments use reductions in fiscal burdens to encourage the inflow of productive resources or to discourage the exodus of thosethis means a governmental strategy of attracting foreign direct investment, foreign indirect investment (financial investment), and high value human resources by minimizing the overall.

The first sentence of Global Tax Revolution, “A fear is haunting big governments around the world—the fear of rising tax competition,” is, I assume, a take-off on the first sentence of The Communist as when Marx and Engels warned that “[a] spectre is haunting Europe—the spectre of Communism,” Chris Edwards and Daniel Mitchell intend their book as a warning.

Hence, the classical tax competition models describe the effects of a source-based tax on capital income in a small open economy, where the world rate of return is fi xed.

This approach is refl ected in much of the empirical literature reviewed in this paper, as. The results of global tax competition are staggering: In nations that are members of the Organization for Economic Cooperation and Development. This book, covers the proceedings of the conference of the European Association of Tax Law Professors (EATLP), providing an in-depth analysis of tax competition in Europe.

Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European countries presented their national reports. The main. The analysis starts from a pre-tax-competition equilibrium calibrated to represent the United Kingdom and Continental Europe (France, Germany and Italy) using data from the early s, just.

This working document consists of two sections. Part I. General Introduction covers the recent history of tax policy within the European Union and discusses the main issues in the current debate on competition or cooperation in the tax field.

Part II. Taxes on Labour, on Savings and on Corporations is a detailed study of current systems of Direct Taxation within the European Union, and of. Tax Competition in Europe French Report by Pr. Gauthier B LANLUET, University of Rouen I. General aspects of the domestic tax situation 1.

The notion of " tax competition " in domestic legal and economic science Although the phenomenon has been in existence for a long time, "tax. Tax competition has become more important in recent decades as multi-national companies find it easier to locate in different countries.

Countries face an incentive to reduce tax rates because it can lead to more investment, more jobs, and higher tax revenue. Rate Cutting Tax Reforms and Corporate Tax Competition in Europe Friedrich Heinemann Michael Overesch Centre for European Economic Research, Mannheim Centre for European Economic Research, Mannheim Johannes Rincke⁄ University of Munich April Abstract While there is a large and growing number of studies on the determinants of cor-Cited by: International Tax Competition and Its Reflections in Turkey: /ch International tax competition has been significantly increased since s as a result of liberalized financial and fiscal policies, while this leadsAuthor: Semih N.

1 Williams, EC Tax Law () 96 seq; cf also Messere, Tax Policy in Europe: a comparative survey, ETseq. 2 On the difficulty to define the exakt borderline between ”fair” and ”unfair” tax competition cf. Pinto, EU and OECD. The European Commission thinks that a common tax system would make Europe “a global leader” in tax decisions and would create “a fairer tax environment for all.” Instead, by levying its own resources such as digital taxes and harmonizing tax rates, Europe would further lose out against global competition.

Tax Competition in Europe (available only in online book format) Vol. 1 - The Notion of Income from Capital (available only in online book format) Vol.

2 - EU Freedoms and Taxation (available only in online book format) Vol. 3 - The Concept of Tax (available only in online book format). Tax competition occurs when governments set their tax rates non-cooperatively. This creates incentives which lead governments to undercut one another on tax rates in order to attract investment from abroad while preventing an exodus of capital.

It is often thought that tax competition causes tax rates to be set too low. The logic perpetuating this Author: Toban Wiebe. w Agglomeration, Integration and Tax Harmonization: Feldstein, Hines, and Hubbard: Introduction to "The Effects of Taxation on Multinational Corporations" Sinn: w Tax Harmonization and Tax Competition in Europe: Mendoza and Tesar: w A Quantitative Analysis of Tax Competition v.

Tax Coordination under Perfect Capital Mobility. Tax Competition Works for Europe An uproar over low taxes in Luxembourg and Ireland shouldn’t lead to everyone adopting French tax : Syed Kamall.Sinn: w Tax Harmonization and Tax Competition in Europe: Mendoza and Tesar: w A Quantitative Analysis of Tax Competition Coordination under Perfect Capital Mobility: Razin and Sadka: w International Tax Competition and Gains from Tax Harmonization: Janeba and Schjelderup: w Why Europe Should Love Tax Competition - and the More So.

1. The rise of tax competition. Tax competition is an old concept, but political and academic interest in it is fairly new. For a long time, taxes were simply too low and cross-national tax differentials too small to trigger significant cross-border movements of taxpayers and by: