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Adjusting National Tax Policy to Economic Internationalization Strategies and Outcomes

Steffen Ganghof

in Welfare and Work in the Open Economy Volume II: Diverse Responses to Common Challenges in Twelve Countries

Published in print:
2000
Published Online:
November 2003
ISBN:
9780199240920
eISBN:
9780191600180
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199240922.003.0013
Subject:
Political Science, Comparative Politics

While tax competition is widely regarded as a major fiscal constraint on the welfare state, in fact, very little is known about its real impact. How have advanced industrialized states reacted to the ... More


The present and future of corporate income taxation

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.008
Subject:
Law, Legal History

This chapter examines recent corporate tax reform activities and the future of corporate income tax. Topics covered include the dividend tax cut of 2003, the 2007 Treasury Conference and Rangel Bill, ... More


Welfare and Work in the Open Economy Volume II: Diverse Responses to Common Challenges in Twelve Countries

Fritz W. Scharpf and Vivien A. Schmidt (eds)

Published in print:
2000
Published Online:
November 2003
ISBN:
9780199240920
eISBN:
9780191600180
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0199240922.001.0001
Subject:
Political Science, Comparative Politics

This is the second of a two‐volume study of the adjustment of advanced welfare states to international economic pressures, in which leading scholars detail the wide variety of responses in 12 ... More


Tax Competitiveness—a Dangerous Obsession

Nicholas Shaxson and John Christensen

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0013
Subject:
Economics and Finance, International, Macro- and Monetary Economics

This chapter addresses the promotion by many politicians around the world of so-called “tax competitiveness.” It proposes that this ideologically driven phenomenon is reframed as “tax wars” and ... More


State Aid and Self-Government: Regional Taxation and the Shifting Spaces of Constitutional Autonomy

Francesco de Cecco

in From Single Market to Economic Union: Essays in Memory of John A. Usher

Published in print:
2012
Published Online:
September 2012
ISBN:
9780199695706
eISBN:
9780191741302
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199695706.003.0012
Subject:
Law, EU Law

This chapter considers whether, under which conditions, tax measures that have a regional (sub-national) scope should be treated as State aid and assesses the constitutional implications of this ... More


Fiscal autonomy and tax competition

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0002
Subject:
Philosophy, Political Philosophy, Moral Philosophy

The chapter establishes the concept of fiscal autonomy as the normative criterion the book will use to evaluate tax competition. After presenting a taxonomy of the various kinds of tax competition ... More


Catching Capital: The Ethics of Tax Competition

Peter Dietsch

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.001.0001
Subject:
Philosophy, Political Philosophy, Moral Philosophy

When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal ... More


Fiscal Overlapping, Concurrency, and Competition

M. Govinda Rao and Nirvikar Singh

in The Political Economy of Federalism in India

Published in print:
2006
Published Online:
October 2012
ISBN:
9780195686937
eISBN:
9780199080571
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195686937.003.0007
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter examines the problem of overlapping jurisdictions of governmental units in a federal system of government. It explains that fiscal overlapping can occur due to concurrent assignments, ... More


Efficiency of what?—Assessing efficiency arguments in the context of tax competition

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0004
Subject:
Philosophy, Political Philosophy, Moral Philosophy

The concept of efficiency is used in different ways in economics. First, the practical relevance of models that conclude that tax competition is either Pareto optimal or not is limited, because we do ... More


Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?

Harry Grubert

in International Taxation and Multinational Activity

Published in print:
2001
Published Online:
February 2013
ISBN:
9780226341736
eISBN:
9780226341750
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226341750.003.0006
Subject:
Economics and Finance, International

Many claims have been made in recent years, both by the popular media and by prominent economists, that we are living in a period of more aggressive tax planning by multinational corporations (MNCs) ... More


The State and Tax Competition: A Normative Perspective

Peter Dietsch

in Taxation: Philosophical Perspectives

Published in print:
2018
Published Online:
December 2018
ISBN:
9780199609222
eISBN:
9780191862878
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780199609222.003.0012
Subject:
Philosophy, Political Philosophy, Moral Philosophy

Governments increasingly use their fiscal policy to attract mobile capital from abroad. This tax competition puts a strain on the international fiscal system by undermining the capacity of states to ... More


Introduction

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0001
Subject:
Philosophy, Political Philosophy, Moral Philosophy

The introduction gives an overview of the phenomenon of tax competition, as well as the ethical issues it raises. It situates the topic in an interdisciplinary theoretical context. Finally, after ... More


Community Interests in International Taxation

Tsilly Dagan

in Community Interests Across International Law

Published in print:
2018
Published Online:
July 2018
ISBN:
9780198825210
eISBN:
9780191863844
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198825210.003.0017
Subject:
Law, Public International Law

This chapter describes the multilateral efforts regarding four key concerns of the international community: Prevention of double taxation, fighting “harmful tax competition,” sharing of information, ... More


Regulatory Competition

Johanna Stark

in Law for Sale: A Philosophical Critique of Regulatory Competition

Published in print:
2019
Published Online:
April 2019
ISBN:
9780198839491
eISBN:
9780191875441
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198839491.003.0002
Subject:
Law, Philosophy of Law

This chapter introduces regulatory competition as a conceptual framework and factual phenomenon. It discusses the structural preconditions of a ‘law market’, including state suppliers’ incentives to ... More


Conclusion

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0007
Subject:
Philosophy, Political Philosophy, Moral Philosophy

Instead of summarizing, the conclusion highlights five central insights of the book. First, while the author argues for an effective right of states to tax capital, his argument abstains from ... More


Capital Income Taxation in the Globalized World

Assaf Razin and Efraim Sadka

in Money, Crises, and Transition: Essays in Honor of Guillermo A. Calvo

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262182669
eISBN:
9780262282284
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262182669.003.0012
Subject:
Economics and Finance, Econometrics

This chapter illustrates how strong international tax competition in the era of globalization imposes severe constraints on capital income taxation that thereby put into question its standing in the ... More


Countering Harmful Tax Practices

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0003
Subject:
Political Science, Public Policy

This chapter shows that the Clinton administration promoted an international campaign against underregulated financial centers. It did so because it was concerned about the impact of tax havens on ... More


The Swift Return of Tax Competition

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0004
Subject:
Political Science, Public Policy

This chapter demonstrates that the Bush administration was critical of the Organisation for Economic Co-operation and Development's (OECD) harmful tax competition initiative from the outset of the ... More


Hanging Together: A Multilateral Approach to Taxing Multinationals

Reuven S. Avi-Yonah

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0005
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The recent revelation that many multinational enterprises (MNEs) pay very little tax to the countries they operate in has led to various proposals to change the ways they are taxed. Most of these ... More


Regulatory Competition and Utilitarianism

Johanna Stark

in Law for Sale: A Philosophical Critique of Regulatory Competition

Published in print:
2019
Published Online:
April 2019
ISBN:
9780198839491
eISBN:
9780191875441
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198839491.003.0004
Subject:
Law, Philosophy of Law

The hypothesis this chapter sets out from is that regulatory competition is promising as a political strategy only if one shares a number of basic premises that are associated with political ... More


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