subject:(tax competition)

Georgia State University

1. Tang, Susan Xu. Essays on Competition.

Degree: PhD, Economics, 2019, Georgia State University

URL: https://scholarworks.gsu.edu/econ_diss/152

► This dissertation examines how competition shapes behaviors of governments and agents in different scenarios. Governments compete with each other to attract for mobile tax… (more)

▼ This dissertation examines how competition shapes behaviors of governments and agents in different scenarios. Governments compete with each other to attract for mobile tax base. Agents and workers face competition to earn prizes and bonus. Competition is an effective way to incentivize proper behaviors. While in some cases, it causes inefficiency and social welfare loss. This dissertation studies environmental regulatory competition, tax competition, and tournament respectively. The first essay explores the question of whether OECD countries engage in strategic environmental policymaking and use environmental policies to compete for the investment. I directly estimate countries’ strategic interaction, which is the causal effect of other countries’ changes in environmental policies on one country’s environmental policy. Considering that the strategic interaction can be caused by distinct mechanisms, such as the coordination, competition for the investment, and pollution spillovers, this paper also disentangles different mechanisms. This paper employs a new index on measuring countries’ environmental policy stringency and uses spatial econometrics with the Generalized Methods of Moments continuously updated Instrumental Variables estimator. The panel dataset includes 26 OECD countries for the period 1990 to 2012. I find that there is a positive and statistically significant strategic interaction on environmental policy among countries. Moreover, the strategic responses in environmental policymaking are more evident among EU countries than others, and the strategic interaction is further reinforced after adopting the euro as a common currency. Interjurisdictional competition and transboundary pollution spillovers appear to play limited roles in causing the interaction. Essay 2 uses laboratory experiments to explore governments’ tax policies when there is tax competition. To the best of my knowledge, this is the first experiment paper on tax competition. I design a set of experiments to examine the effects of several factors on tax policies, such as the number of competing regions and the sensitivity of capital movement to the tax rate change. I find that the number of competing regions have a significant and direct impact on governments’ tax choices even keeping the sensitivity of capital movement constant. This finding has not been predicted in the theoretical literature. The sensitivity of capital movement also affect the tax rate choices, but the effect is not as large as the model prediction. I also find the communication among competing regions significantly improves the tax choices and bring about higher social welfare in general. The implications of the results are two folds. The first is that when analyzing tax competition issues, both from a policy perspective and theoretical study perspective, it is important to take the effect of the number of competing regions into consideration. The second policy implication is that it is helpful to promote better and more effective communication among… Advisors/Committee Members: David L. Sjoquist, H. Spencer Banzhaf, James C. Cox, Kelly D. Edmiston.

Subjects/Keywords: Competition; Environmental Policymaking; Tax Competition; Tournament

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Tang, S. X. (2019). Essays on Competition. (Doctoral Dissertation). Georgia State University. Retrieved from https://scholarworks.gsu.edu/econ_diss/152

Chicago Manual of Style (16^th Edition):

Tang, Susan Xu. “Essays on Competition.” 2019. Doctoral Dissertation, Georgia State University. Accessed March 06, 2021. https://scholarworks.gsu.edu/econ_diss/152.

MLA Handbook (7^th Edition):

Tang, Susan Xu. “Essays on Competition.” 2019. Web. 06 Mar 2021.

Vancouver:

Tang SX. Essays on Competition. [Internet] [Doctoral dissertation]. Georgia State University; 2019. [cited 2021 Mar 06]. Available from: https://scholarworks.gsu.edu/econ_diss/152.

Council of Science Editors:

Tang SX. Essays on Competition. [Doctoral Dissertation]. Georgia State University; 2019. Available from: https://scholarworks.gsu.edu/econ_diss/152

University of Kentucky

2. Singh, Kusum. CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS.

Degree: 2011, University of Kentucky

URL: https://uknowledge.uky.edu/gradschool_diss/155

► This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity tax differentials influence counties’ economic activity and states’ strategic competition in multiple tax policies.… (more)

▼ This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity tax differentials influence counties’ economic activity and states’ strategic competition in multiple tax policies. First, I examine how own and the nearest neighboring states’ commodity tax rates affect counties’ retail activity. Particularly, in contrast to many previous studies, I examine whether the distance to the state border influences the responsiveness of counties’ retail activity to sales and excise taxes of own and the nearest neighboring states. Since the costs of avoiding state commodity taxes are presumably lower along borders, the impacts of state commodity taxes on retail activity may be different for counties closer and further away from the state border. Considering retail establishments and employment of industries that are most likely to be affected by consumers’ cross-border shopping activity, I find that that the impacts of domestic and the nearest neighboring states’ sales and excise tax rates on counties’ retail establishments and employment depend on the distance to the state border. However, contrary to what would be expected, the impacts tend not to be very robust. Second, I investigate whether consumers’ cross-border shopping to low commodity taxed states influence state governments to engage in strategic competition in multiple tax policies. Previous works on fiscal competition document that state governments engage in commodity tax competition to gain cross-border shoppers. Specifically, the empirical research find that changes in neighboring states’ one commodity tax rate influence changes in a home state’s same commodity tax rates. However, these studies do not address whether changes in neighboring states’ one commodity tax rate also induce the home state to adjust other taxes, either other commodity taxes or possible income taxes. Using a panel of the United States’ state-level data for the period 1977−2002, I estimate the reaction functions not for a single tax rate but multiple rates. In this framework, I find that states react to neighbors’ lower tax rates on one tax base by changing rates on either the same tax base or/and other tax bases, thereby suggesting that states engage in strategic competition in multiple tax rates to meet their revenue goals.

Subjects/Keywords: Cross-border Shopping; Tax Competition; Excise Tax; Sales Tax; Income Tax; Economics

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Singh, K. (2011). CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS. (Doctoral Dissertation). University of Kentucky. Retrieved from https://uknowledge.uky.edu/gradschool_diss/155

Chicago Manual of Style (16^th Edition):

Singh, Kusum. “CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS.” 2011. Doctoral Dissertation, University of Kentucky. Accessed March 06, 2021. https://uknowledge.uky.edu/gradschool_diss/155.

MLA Handbook (7^th Edition):

Singh, Kusum. “CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS.” 2011. Web. 06 Mar 2021.

Vancouver:

Singh K. CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS. [Internet] [Doctoral dissertation]. University of Kentucky; 2011. [cited 2021 Mar 06]. Available from: https://uknowledge.uky.edu/gradschool_diss/155.

Council of Science Editors:

Singh K. CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS. [Doctoral Dissertation]. University of Kentucky; 2011. Available from: https://uknowledge.uky.edu/gradschool_diss/155

Lithuanian University of Agriculture

3. Rutkauskaitė, Laura. Verslui tenkančios mokesčių naštos Lietuvoje ir Europos Sąjungoje palyginamoji analizė.

Degree: Master, Economics, 2010, Lithuanian University of Agriculture

URL: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100617_121041-37181 ;

►

Tyrimo objektas – mokesčių našta. Darbo tikslas – atlikti verslui tenkančios mokesčių naštos Lietuvoje ir ES palyginamąją analizę, įvertinti Lietuvos verslo apmokestinimą ES kontekste. Uždaviniai:… (more)

▼

Tyrimo objektas – mokesčių našta. Darbo tikslas – atlikti verslui tenkančios mokesčių naštos Lietuvoje ir ES palyginamąją analizę, įvertinti Lietuvos verslo apmokestinimą ES kontekste. Uždaviniai: • išanalizuoti apmokestinimo, mokesčių naštos teorinius aspektus bei nustatyti mokesčių naštos apskaičiavimo ir analizės problemas; • pateikti verslui tenkančios mokesčių naštos apskaičiavimo ir analizės metodiką; • apskaičiuoti ir palyginti verslui tenkančią mokesčių naštą Lietuvoje ir ES; • pateikti apmokestinimo pasiūlymus Lietuvos verslo konkurencingumui didinti. Tyrimo metodai: Lietuvos ir užsienio mokslinės literatūros analizė mokesčių naštos klausimais, duomenų ir rodiklių atranka bei sisteminimas, loginė analizė ir sintezė, lyginamoji analizė, grafinis vaizdavimas taip pat taikyti statistiniai duomenų analizės metodai. Išanalizavus Lietuvos ir užsienio autorių mokslinę literatūrą mokesčių naštos klausimais, atlikta verslui tenkančios mokesčių naštos Lietuvoje ir ES palyginamoji analizė ir pateikti apmokestinimo pasiūlymai Lietuvos verslo konkurencingumui didinti. Nustatyta, kad pelno mokesčiai ir jiems tenkanti našta Lietuvoje yra konkurencingi su taikomais kitose ES šalyse. Lietuvoje pelno mokesčių našta, palyginus su kitomis ES šalimis, yra akivaizdžiai mažesnė dėl neaukštų mokesčių tarifų ir skirtingos mokesčių sistemos. Lietuvos darbdaviams tenka 1,1 procento didesnė nei ES vidurkis (6,6 proc.) socialinių draudimo įmokų našta. Lietuvą lyginant su kitomis ES šalimis net 1... [toliau žr. visą tekstą]

The object of research – the tax burden. The aim of research – to carry out the comparable analysis of business tax burden in Lithuania and EU, to evaluate the Lithuanian business taxation in the EU context. The objectives are: • to analyze the theoretical aspects of taxation as well as the tax burden and to determine the problems of calculating the tax burden and its analysis; • to provide the methodology of calculating the business tax burden and its analysis; • to calculate and compare the business tax burden in Lithuania and EU; • to submit the taxation proposals relating to the expansion of Lithuanian business competitiveness. Methods of research: analysis of tax burden in Lithuanian and foreign scientific literature, collection and organization of data and indicators, logical analysis and synthesis, comparable analysis, graphical representation and statistical methods of data analysis. After having analyzed the Lithuanian and foreign literature on the tax burden, the comparable analysis of the business tax burden in Lithuania and EU was carried out. Moreover, the taxation proposals relating to the expansion of Lithuanian business competitiveness were submitted. It was found that the Lithuanian corporate income tax and its burden are competitive with those in other EU countries. In comparison with other EU countries, the Lithuanian tax burden is smaller because of low tax rates and different tax system. Lithuanian employers meet bigger burden of social security... [to full text]

Advisors/Committee Members: Novošinskienė, Albina (Master’s thesis supervisor), Slavickienė, Astrida (Master’s thesis reviewer), Vaznonis, Bernardas (Master’s thesis reviewer).

Subjects/Keywords: Mokesčio našta; Mokesčio tarifas; Mokesčio bazė; Mokestinės pajamos; Mokesčių konkurencija; Tax burden; Tax rate; Tax base; Tax revenues; Tax competition

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Rutkauskaitė, Laura. (2010). Verslui tenkančios mokesčių naštos Lietuvoje ir Europos Sąjungoje palyginamoji analizė. (Masters Thesis). Lithuanian University of Agriculture. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100617_121041-37181 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16^th Edition):

Rutkauskaitė, Laura. “Verslui tenkančios mokesčių naštos Lietuvoje ir Europos Sąjungoje palyginamoji analizė.” 2010. Masters Thesis, Lithuanian University of Agriculture. Accessed March 06, 2021. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100617_121041-37181 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7^th Edition):

Rutkauskaitė, Laura. “Verslui tenkančios mokesčių naštos Lietuvoje ir Europos Sąjungoje palyginamoji analizė.” 2010. Web. 06 Mar 2021.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Rutkauskaitė, Laura. Verslui tenkančios mokesčių naštos Lietuvoje ir Europos Sąjungoje palyginamoji analizė. [Internet] [Masters thesis]. Lithuanian University of Agriculture; 2010. [cited 2021 Mar 06]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100617_121041-37181 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Rutkauskaitė, Laura. Verslui tenkančios mokesčių naštos Lietuvoje ir Europos Sąjungoje palyginamoji analizė. [Masters Thesis]. Lithuanian University of Agriculture; 2010. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100617_121041-37181 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

4. Saxon, Nicholas Alan. Sales Tax Competition: Empirical Business Implications for Policymakers.

Degree: 2013, University of Nevada – Reno

URL: http://hdl.handle.net/11714/3215

► The exhaustive existing literature on sales tax competition has had a focus on state data or case-studies of specific areas. This is natural because these… (more)

Subjects/Keywords: County business; Employment; Fiscal; Payroll; Sales tax; Tax competition

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Saxon, N. A. (2013). Sales Tax Competition: Empirical Business Implications for Policymakers. (Thesis). University of Nevada – Reno. Retrieved from http://hdl.handle.net/11714/3215

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Saxon, Nicholas Alan. “Sales Tax Competition: Empirical Business Implications for Policymakers.” 2013. Thesis, University of Nevada – Reno. Accessed March 06, 2021. http://hdl.handle.net/11714/3215.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Saxon, Nicholas Alan. “Sales Tax Competition: Empirical Business Implications for Policymakers.” 2013. Web. 06 Mar 2021.

Vancouver:

Saxon NA. Sales Tax Competition: Empirical Business Implications for Policymakers. [Internet] [Thesis]. University of Nevada – Reno; 2013. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/11714/3215.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Saxon NA. Sales Tax Competition: Empirical Business Implications for Policymakers. [Thesis]. University of Nevada – Reno; 2013. Available from: http://hdl.handle.net/11714/3215

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

AUT University

5. Yang, Wanshan. Harmonisation of Australia and New Zealand tax systems under a single economic market .

Degree: 2011, AUT University

URL: http://hdl.handle.net/10292/2557

► Australia and New Zealand have an ambitious intention of driving towards a trans-Tasman Single Economic Market (SEM) based on common regulatory frameworks. Tax harmonisation is… (more)

Subjects/Keywords: Tax harmonisation; Trans-Tasman; Single Economic Market; Tax competition; New Zealand tax system; Australia tax system

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Yang, W. (2011). Harmonisation of Australia and New Zealand tax systems under a single economic market . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/2557

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Yang, Wanshan. “Harmonisation of Australia and New Zealand tax systems under a single economic market .” 2011. Thesis, AUT University. Accessed March 06, 2021. http://hdl.handle.net/10292/2557.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Yang, Wanshan. “Harmonisation of Australia and New Zealand tax systems under a single economic market .” 2011. Web. 06 Mar 2021.

Vancouver:

Yang W. Harmonisation of Australia and New Zealand tax systems under a single economic market . [Internet] [Thesis]. AUT University; 2011. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10292/2557.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Yang W. Harmonisation of Australia and New Zealand tax systems under a single economic market . [Thesis]. AUT University; 2011. Available from: http://hdl.handle.net/10292/2557

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Helsinki

6. Kurusiov, Andrej. Environmental taxation and tax harmonization.

Degree: Department of Political Science; Helsingfors universitet, Allmän statslära, Institutionen för, 2008, University of Helsinki

URL: http://hdl.handle.net/10138/10866

► This theoretical work is largely based on two papers on international tax harmonization, environmental taxation and tax competition. In particular, the papers "Agglomeration, integration and… (more)

Subjects/Keywords: agglomeration; tax competition; tax harmonization; polluting technology; pollution; emissions; environmental taxation; agglomeration; tax competition; tax harmonization; polluting technology; pollution; emissions; environmental taxation

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Kurusiov, A. (2008). Environmental taxation and tax harmonization. (Masters Thesis). University of Helsinki. Retrieved from http://hdl.handle.net/10138/10866

Chicago Manual of Style (16^th Edition):

Kurusiov, Andrej. “Environmental taxation and tax harmonization.” 2008. Masters Thesis, University of Helsinki. Accessed March 06, 2021. http://hdl.handle.net/10138/10866.

MLA Handbook (7^th Edition):

Kurusiov, Andrej. “Environmental taxation and tax harmonization.” 2008. Web. 06 Mar 2021.

Vancouver:

Kurusiov A. Environmental taxation and tax harmonization. [Internet] [Masters thesis]. University of Helsinki; 2008. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10138/10866.

Council of Science Editors:

Kurusiov A. Environmental taxation and tax harmonization. [Masters Thesis]. University of Helsinki; 2008. Available from: http://hdl.handle.net/10138/10866

7. Mendes, Narciso Manuel Marques. Concorrência fiscal prejudicial.

Degree: 2011, Repositório Científico do Instituto Politécnico de Lisboa

URL: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/3472

►

Mestrado em Fiscalidade

A crescente mobilidade de pessoas e capitais, e o desenvolvimento e utilização das novas tecnologias conduziram ao fenómeno da globalização da economia,… (more)

▼

Mestrado em Fiscalidade

A crescente mobilidade de pessoas e capitais, e o desenvolvimento e utilização das novas tecnologias conduziram ao fenómeno da globalização da economia, do qual resultou um forte aumento da concorrência fiscal entre países. O fenómeno da concorrência fiscal deve, por si só, ser considerado como positivo, uma vez que beneficia os cidadãos e impõe uma pressão no sentido da redução das despesas públicas ao Estado. Contudo, uma concorrência ilimitada poderá tornar os sistemas fiscais desfavoráveis ao emprego e dificultar uma redução ordenada e estruturada da carga fiscal global. A concorrência fiscal pode ser benéfica ou prejudicial, a curto ou médio prazo, dependendo do modo como se realiza, ou seja, dos instrumentos utilizados. Na década de 80, verificou-se a introdução generalizada de regimes fiscais preferenciais ou privilegiados, essencialmente no que se refere à constituição de centros financeiros, sociedades holdings, centros de coordenação, de serviços e actividades de resseguros. Estes regimes fiscais têm como principal característica a redução da taxa de imposto sobre as sociedades, sendo utilizados como meio para atrair o investimento estrangeiro. Na década de 90, assistiu-se quer a nível da União Europeia, quer da OCDE, a uma tentativa de combater ou controlar os efeitos negativos da concorrência fiscal prejudicial.

The increasing mobility of people and capital, and the development and use of new technologies have led to the phenomenon of globalisation of the economy, which resulted in a sharp increase of tax competition between countries. The phenomenon of tax competition should in itself be regarded as positive, since benefits citizens and imposes a downward reduction in expenditur government to the State. However, an unlimited competition can make systems unfavourable tax to employment and hinder an orderly reduction of structured overall tax burden. Tax competition can be beneficial or harmful in the short or medium term, depending on how it performs, in particular, what are the instruments used. the Decade of 80 saw the widespread introduction of tax regimes preferred or privileged, essentially with regard to the constitution of financial centers, corporate holdings, the coordination centres and services, reinsurance activities. These tax regimes have as main characteristic the reduction in the rate of corporation tax, being used as a means of attracting foreign investment. In the Decade of 90 both the European Union and the OECD, saw an attempt to control or combat the negative effects of harmful tax competition.

Advisors/Committee Members: Palma, Clotilde Celorico.

Subjects/Keywords: Concorrência fiscal internacional; Código de conduta; Paraísos Fiscais; Concorrência fiscal Prejudicial; Regime fiscal preferencial; Tax competition international; Code of conduct; Tax havens; Harmful tax competition; Preferential tax regime

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Mendes, N. M. M. (2011). Concorrência fiscal prejudicial. (Thesis). Repositório Científico do Instituto Politécnico de Lisboa. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/3472

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Mendes, Narciso Manuel Marques. “Concorrência fiscal prejudicial.” 2011. Thesis, Repositório Científico do Instituto Politécnico de Lisboa. Accessed March 06, 2021. http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/3472.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Mendes, Narciso Manuel Marques. “Concorrência fiscal prejudicial.” 2011. Web. 06 Mar 2021.

Vancouver:

Mendes NMM. Concorrência fiscal prejudicial. [Internet] [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2011. [cited 2021 Mar 06]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/3472.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Mendes NMM. Concorrência fiscal prejudicial. [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2011. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/3472

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Helsinki

8. Solanko, Laura. Fiscal competition in a transition economy.

Degree: Department of Political Science; Helsingfors universitet, Allmän statslära, Institutionen för, 2001, University of Helsinki

URL: http://hdl.handle.net/10138/10192

►

The paper analyses effects of fiscal competition for mobile capital between identical regions in a transition economy. I add two features characteristic of transition economies… (more)

▼

The paper analyses effects of fiscal competition for mobile capital between identical regions in a transition economy. I add two features characteristic of transition economies into the familiar model of fiscal competition by Keen-Marchand (1997). Firstly, the economy is seen to consist of two sectors with differing productivities. Even though both sectors use same inputs, the new sector is more productive than the old one. Secondly, decision-makers are assumed to be only partially benevolent. They maximise a weighted average of consumer's utility and their private benefit that originates in the old sector production. The primary interest centers on the effects of fiscal competition on the overall level and on the composition of public goods provision when the economy is characterised by the above-mentioned transition features. Two specifications for decision-maker's private benefit will be used. The basic case corresponds closely to that in Keen-Marchand (1997) producing results largely in line with theirs. The level of public goods provision is proved to be too low in a competitive equilibrium. Additionally, the composition of public goods will be distorted towards too much infrastructure and too little social public good. A common increase in capital tax rates or a common change in the composition of public goods would unambigously increase consumer's welfare, but the welfare change is proven to be smaller than it would be in pure Keen-Marchand (1997) model. The alternative specification of decision-maker's private benefit may be seen as a special case of the one used in Qian-Roland (1998). As it is assumed that politicans own state sector rents, the results change radically. It is no longer self-evident that too little public goods is provided in a competitive equilibrium and a common policy change may, in fact, be welfare-deterioring for the consumers. Specifically, when the relative share of old sector production in a region is large, a common increase in tax on mobile capital may decrease consumer's welfare. The opposite is proven to hold if the production structure of the transition economy (i.e. the relative share of old sector production) is very close to a standard one-sector economy.

Endast sammandrag. Inbundna avhandlingar kan sökas i Helka-databasen (http://www.helsinki.fi/helka). Elektroniska kopior av avhandlingar finns antingen öppet på nätet eller endast tillgängliga i bibliotekets avhandlingsterminaler.

Only abstract. Paper copies of master’s theses are listed in the Helka database (http://www.helsinki.fi/helka). Electronic copies of master’s theses are either available as open access or only on thesis terminals in the Helsinki University Library.

Vain tiivistelmä. Sidottujen gradujen saatavuuden voit tarkistaa Helka-tietokannasta (http://www.helsinki.fi/helka). Digitaaliset gradut voivat olla luettavissa avoimesti verkossa tai rajoitetusti kirjaston opinnäytekioskeilla.

Subjects/Keywords: fiscal competition; transition economy; tax competition; fiscal competition; transition economy; tax competition

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Solanko, L. (2001). Fiscal competition in a transition economy. (Thesis). University of Helsinki. Retrieved from http://hdl.handle.net/10138/10192

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Solanko, Laura. “Fiscal competition in a transition economy.” 2001. Thesis, University of Helsinki. Accessed March 06, 2021. http://hdl.handle.net/10138/10192.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Solanko, Laura. “Fiscal competition in a transition economy.” 2001. Web. 06 Mar 2021.

Vancouver:

Solanko L. Fiscal competition in a transition economy. [Internet] [Thesis]. University of Helsinki; 2001. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10138/10192.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Solanko L. Fiscal competition in a transition economy. [Thesis]. University of Helsinki; 2001. Available from: http://hdl.handle.net/10138/10192

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

9. Melo, Ana da Conceição Oliveira Jesus. A concorrência fiscal num contexto de competitividade.

Degree: 2015, Repositório Científico do Instituto Politécnico de Lisboa

URL: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6316

►

Dissertação de Mestrado em Fiscalidade

Numa economia globalizada e de mercados altamente concorrenciais, o fator a considerar é a influência da competitividade entre Estados no… (more)

▼

Dissertação de Mestrado em Fiscalidade

Numa economia globalizada e de mercados altamente concorrenciais, o fator a considerar é a influência da competitividade entre Estados no mercado económico. Os Estados procuram essencialmente arrecadar receitas tributárias para a satisfação das necessidades públicas e desenvolvimento dos seus países. Contudo, também as empresas procuram vingar no mercado económico, mas muitas vezes são afetadas por um sistema de concorrência prejudicial . A existência de uma harmonização fiscal internacional é dos fatores que possibilitaria uma fiscalidade mais abrangente para os Estados: afeta por fatores como o aumento da mobilidade de pessoas e empresas e o crescimento do comércio internacional. Assim, podemos afirmar que o principal objetivo das empresas é usufruir de um regime de baixa ou nula tributação de forma a beneficiarem de vantagem fiscal. Neste sentido, cabe aos Estados deterem um sistema fiscal mais atrativo que garanta um aumento de investimentos no seu país através da conjugação de fatores como a transparência do Estado , a simplicidade das normas, a estabilidade política e jurídica e a existência de acordos de dupla tributação, permitindo torná-lo mais atrativo para investidores e contribuintes.

In a globalized economy and highly competitive markets, the factor to consider is the inf luence of competitiveness between states in the economic market. The states search essentially collect tax revenues to meet the public needs and development of their countries. However, companies also seek reveng e in the economic market, but are often affected by unfair competition system. The existence of an inter national tax har monization is of the factors that would allow a more comprehensive taxation to the States: affects by factors such as increased mobility of people and businesses and the g rowth of inter national trade. So we can say that the main objective of business is offered a low or zero taxation polity in order to benefit fr om tax advantag es. In this sense, for the states have a more attractive tax system guaranteeing an increased investment in his countr y through the combination of factors such as transparency of the state, the simplicity of the r uler, the political and leg a l stability and the existence of double taxation ag reements, allowing make it more attractive to investors and taxpayers.

Subjects/Keywords: Competitividade; Dupla tributação; Concorrência fiscal; Sistema fiscal; Competitiveness; Tax competition; Double taxation; Tax system

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Melo, A. d. C. O. J. (2015). A concorrência fiscal num contexto de competitividade. (Thesis). Repositório Científico do Instituto Politécnico de Lisboa. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6316

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Melo, Ana da Conceição Oliveira Jesus. “A concorrência fiscal num contexto de competitividade.” 2015. Thesis, Repositório Científico do Instituto Politécnico de Lisboa. Accessed March 06, 2021. http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6316.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Melo, Ana da Conceição Oliveira Jesus. “A concorrência fiscal num contexto de competitividade.” 2015. Web. 06 Mar 2021.

Vancouver:

Melo AdCOJ. A concorrência fiscal num contexto de competitividade. [Internet] [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2015. [cited 2021 Mar 06]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6316.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Melo AdCOJ. A concorrência fiscal num contexto de competitividade. [Thesis]. Repositório Científico do Instituto Politécnico de Lisboa; 2015. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ipl.pt:10400.21/6316

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Vytautas Magnus University

10. Kepalas, Alvydas. Mokestinės konkurencijos įtaka valstybės ekonominei politikai.

Degree: Master, Economics, 2009, Vytautas Magnus University

URL: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090807_113749-97591 ;

►

Šiame darbe per mokestinių pajamų lygio ir struktūros, valstybės išlaidų lygio ir struktūros, valstybės skolos ir tiesioginių užsienio investicijų kaitos prizmę nagrinėjamas tarptautinės mokestinės konkurencijos… (more)

▼

Šiame darbe per mokestinių pajamų lygio ir struktūros, valstybės išlaidų lygio ir struktūros, valstybės skolos ir tiesioginių užsienio investicijų kaitos prizmę nagrinėjamas tarptautinės mokestinės konkurencijos poveikis Lietuvos valstybės finansų sistemai ir ūkiui. Darbe pristatomi pagrindiniai tarptautinės mokestinės konkurencijos aspektai, išskiriant du vyraujančius požiūrius į šį reiškinį. Holistinis požiūris pateikia neigiamas nuostatas mokestinės konkurencijos atžvilgiu, metodinio individualizmo požiūris į mokestinę konkurenciją yra teigiamas. Darbe suformuluotos prielaidos apie tarptautinės mokestinės konkurencijos ir mokestinės naštos, mokestinių pajamų ir išlaidų struktūros, valstybės skolos, tiesioginių užsienio investicijų pokyčių ryšį Lietuvoje per 1993 – 2008 m. laikotarpį. Atlikto tyrimo rezultatai rodo, kad Lietuvoje tarptautinė mokestinė konkurencija turėjo daugiau teigiamų efektų nei neigiamų.

This diploma paper analyses impact of international tax competition to Lithuania‘s public finance sector and economy trough tax revenue level and structure, public expenditures level and structure, public debt and foreign direct investments change trends. This paper introduces main theoretical international tax competition issues, separating two dominant views to this phenomenon. Holistic view proposes negative altitude to tax competition, methodical individualism has positive view to tax competition. In order to achieve main paper‘s goal hypothesis about international tax competition and tax burden, tax revenue, expenditure structure, public debt, foreign direct investment connection in Lithuania during period of year 1993 – 2008 are held. Research results shows that in case of Lithuania international tax competition had more positive effects than negative.

Advisors/Committee Members: Grebliauskas, Artūras (Master’s thesis supervisor), Dapkus, Mindaugas (Master’s thesis reviewer), Snieška, Vytautas (Master’s degree committee chair).

Subjects/Keywords: Tarptautinė mokestinė konkurencija; Mokesčių našta; Globalizacija; International tax competition; Tax burden; Globalization

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Kepalas, Alvydas. (2009). Mokestinės konkurencijos įtaka valstybės ekonominei politikai. (Masters Thesis). Vytautas Magnus University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090807_113749-97591 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16^th Edition):

Kepalas, Alvydas. “Mokestinės konkurencijos įtaka valstybės ekonominei politikai.” 2009. Masters Thesis, Vytautas Magnus University. Accessed March 06, 2021. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090807_113749-97591 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7^th Edition):

Kepalas, Alvydas. “Mokestinės konkurencijos įtaka valstybės ekonominei politikai.” 2009. Web. 06 Mar 2021.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Kepalas, Alvydas. Mokestinės konkurencijos įtaka valstybės ekonominei politikai. [Internet] [Masters thesis]. Vytautas Magnus University; 2009. [cited 2021 Mar 06]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090807_113749-97591 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Kepalas, Alvydas. Mokestinės konkurencijos įtaka valstybės ekonominei politikai. [Masters Thesis]. Vytautas Magnus University; 2009. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20090807_113749-97591 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

11. Tedesco, Paulo Camargo. A guerra fiscal travada entre os Estados da federação na exigência do imposto sobre operações relativas à circulação de mercadorias e serviços (ICMS): exigência pelo Estado de destino, do ICMS não recolhido no Estado de origem.

Degree: Mestrado, Direito Econômico e Financeiro, 2014, University of São Paulo

URL: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10022015-082517/ ;

►

Segundo a legislação de regência, o ICMS é exigido pelos Estados e preponderantemente na origem. A competência estadual para a exigência de exação pautada em… (more)

▼

Segundo a legislação de regência, o ICMS é exigido pelos Estados e preponderantemente na origem. A competência estadual para a exigência de exação pautada em base tributária móvel, aliada à concentração da arrecadação na origem, criou ambiente convidativo à concorrência dos Estados pela concentração dos contribuintes em seu próprio território. A realidade socioeconômica, cultural e geopolítica do Brasil, no entanto, torna essa concorrência degenerativa, pautada na instituição de benefícios fiscais tidos por irregulares há mais de quarenta anos. Como resposta, os Estados prejudicados ajuízam ações, contra o ente que outorgou o benefício, com vistas a anular o incentivo. A resposta judicial, no entanto, não corresponde ao dinamismo dos impactos econômicos que derivam da instituição dessas políticas irregulares. Em função disso, os Estados alteraram o foco de sua insurgência. Recentemente, passaram a promover a glosa dos créditos apropriados pelos seus próprios contribuintes em decorrência da aquisição, em operação interestadual, de mercadorias gravadas com benefício fiscal no Estado de origem. Como o crédito é outorgado pelo Estado de origem, na prática o Estado de destino exige o valor que deixou de ser cobrado pelo de origem. Assim procedem escudados no artigo 8o da Lei Complementar no 24/75, que estabelece a nulidade do ato e a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria e a exigibilidade do imposto não pago ou devolvido. Todavia, a repartição de competências para a exigência do ICMS trouxe campo de atuação bem demarcado para cada ente subnacional. Logo, considerando que o Brasil está estruturado em regime federativo, não pode um Estado se apropriar de tributo de competência de seu par. Se o benefício é irregular, é dever do Estado de origem exigir os valores, comportamento que pode ser obrigado a adotar por força de ordem judicial. Sendo assim, interpretação conforme a Constituição do dispositivo em foco autoriza que o Estado de origem e apenas ele reconheça, exclusivamente nas hipóteses de isenção irregularmente outorgadas, a nulidade do ato, a ineficácia do crédito fiscal atribuído ao estabelecimento recebedor da mercadoria em operações internas e a exigibilidade do imposto não pago.

Brazilian sales tax is levied by States and predominantly in origin basis. Both high mobility of the tax base in this case, and the taxation mainly in origin, led Brazilian states to fiscal competition. Socioeconomic, cultural and geopolitical context in Brazil, however, make this competition harmful, based on the institution of irregular tax benefits for over forty years. In reaction, victim states file lawsuits against the ones who granted the benefit aiming to nullify the incentive. The correspondent judgment, however, is issued long time after the economic impacts of the irregular incentives take place. As a result, States have changed the focus of their reaction. Recently started to disallow taxpayers to appropriate credits due to the acquisition of goods originated from another State…

Advisors/Committee Members: Mosquera, Roberto Quiroga.

Subjects/Keywords: Competência tributária estadual; Federalismo; Imposto sobre circulação de mercadorias e serviços; Obrigação tributária; Sales tax; Tax competition; Tax notice; Taxpayer

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Tedesco, P. C. (2014). A guerra fiscal travada entre os Estados da federação na exigência do imposto sobre operações relativas à circulação de mercadorias e serviços (ICMS): exigência pelo Estado de destino, do ICMS não recolhido no Estado de origem. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10022015-082517/ ;

Chicago Manual of Style (16^th Edition):

Tedesco, Paulo Camargo. “A guerra fiscal travada entre os Estados da federação na exigência do imposto sobre operações relativas à circulação de mercadorias e serviços (ICMS): exigência pelo Estado de destino, do ICMS não recolhido no Estado de origem.” 2014. Masters Thesis, University of São Paulo. Accessed March 06, 2021. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10022015-082517/ ;.

MLA Handbook (7^th Edition):

Tedesco, Paulo Camargo. “A guerra fiscal travada entre os Estados da federação na exigência do imposto sobre operações relativas à circulação de mercadorias e serviços (ICMS): exigência pelo Estado de destino, do ICMS não recolhido no Estado de origem.” 2014. Web. 06 Mar 2021.

Vancouver:

Tedesco PC. A guerra fiscal travada entre os Estados da federação na exigência do imposto sobre operações relativas à circulação de mercadorias e serviços (ICMS): exigência pelo Estado de destino, do ICMS não recolhido no Estado de origem. [Internet] [Masters thesis]. University of São Paulo; 2014. [cited 2021 Mar 06]. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10022015-082517/ ;.

Council of Science Editors:

Tedesco PC. A guerra fiscal travada entre os Estados da federação na exigência do imposto sobre operações relativas à circulação de mercadorias e serviços (ICMS): exigência pelo Estado de destino, do ICMS não recolhido no Estado de origem. [Masters Thesis]. University of São Paulo; 2014. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10022015-082517/ ;

University of Georgia

12. Butler, Truman Kirkland. David vs Goliath (2001) an analysis of the OECD harmful tax competition policy.

Degree: 2014, University of Georgia

URL: http://hdl.handle.net/10724/20296

► The OECD or Organization for Economic Cooperation and Development has produced a report titled Harmful Tax Competition An Emerging Global Issue. The report is the… (more)

Subjects/Keywords: OECD; ORGANISATION FOR ECONOMIC COOPERATION AND DEVELOPMENT; HARMFUL TAX COMPETITION; PREFERNTIAL TAX REGIME; INTERNATIONAL TAX; OFFSHORE CENTERS

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Butler, T. K. (2014). David vs Goliath (2001) an analysis of the OECD harmful tax competition policy. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/20296

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Butler, Truman Kirkland. “David vs Goliath (2001) an analysis of the OECD harmful tax competition policy.” 2014. Thesis, University of Georgia. Accessed March 06, 2021. http://hdl.handle.net/10724/20296.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Butler, Truman Kirkland. “David vs Goliath (2001) an analysis of the OECD harmful tax competition policy.” 2014. Web. 06 Mar 2021.

Vancouver:

Butler TK. David vs Goliath (2001) an analysis of the OECD harmful tax competition policy. [Internet] [Thesis]. University of Georgia; 2014. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10724/20296.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Butler TK. David vs Goliath (2001) an analysis of the OECD harmful tax competition policy. [Thesis]. University of Georgia; 2014. Available from: http://hdl.handle.net/10724/20296

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

13. Molé, Antoine. Les paradis fiscaux dans la concurrence fiscale internationale : Tax haven and international tax competition.

Degree: Docteur es, Droit privé, 2015, Paris 9

URL: http://www.theses.fr/2015PA090007

►

Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du… (more)

Subjects/Keywords: Fraude fiscale; Évasion fiscale; Optimisation fiscale; Paradis fiscal; Finance offshore; Théorie des jeux; Conventions fiscales; Coopération; Rapports de force; Tax fraud; Tax evasion; Tax optimisation; Tax haven; Offshore finance; Game theory; Tax agreements; Tax cooperation; Tax competition; Harmful competition; 3430.4

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Molé, A. (2015). Les paradis fiscaux dans la concurrence fiscale internationale : Tax haven and international tax competition. (Doctoral Dissertation). Paris 9. Retrieved from http://www.theses.fr/2015PA090007

Chicago Manual of Style (16^th Edition):

Molé, Antoine. “Les paradis fiscaux dans la concurrence fiscale internationale : Tax haven and international tax competition.” 2015. Doctoral Dissertation, Paris 9. Accessed March 06, 2021. http://www.theses.fr/2015PA090007.

MLA Handbook (7^th Edition):

Molé, Antoine. “Les paradis fiscaux dans la concurrence fiscale internationale : Tax haven and international tax competition.” 2015. Web. 06 Mar 2021.

Vancouver:

Molé A. Les paradis fiscaux dans la concurrence fiscale internationale : Tax haven and international tax competition. [Internet] [Doctoral dissertation]. Paris 9; 2015. [cited 2021 Mar 06]. Available from: http://www.theses.fr/2015PA090007.

Council of Science Editors:

Molé A. Les paradis fiscaux dans la concurrence fiscale internationale : Tax haven and international tax competition. [Doctoral Dissertation]. Paris 9; 2015. Available from: http://www.theses.fr/2015PA090007

University of Utah

14. Krueger, Christopher F. Disentangling diffusion: an analysis of municipal tax rate patterns.

Degree: PhD, Political Science, 2015, University of Utah

URL: http://content.lib.utah.edu/cdm/singleitem/collection/etd3/id/4082/rec/745

► The geographic diffusion of policy is a well-documented phenomenon, but the mechanisms underlying diffusion are more obscure. This study describes and explains municipal property and… (more)

Subjects/Keywords: Diffusion; Game theory; Local government finance; Tax policy; Yardstick competition

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Krueger, C. F. (2015). Disentangling diffusion: an analysis of municipal tax rate patterns. (Doctoral Dissertation). University of Utah. Retrieved from http://content.lib.utah.edu/cdm/singleitem/collection/etd3/id/4082/rec/745

Chicago Manual of Style (16^th Edition):

Krueger, Christopher F. “Disentangling diffusion: an analysis of municipal tax rate patterns.” 2015. Doctoral Dissertation, University of Utah. Accessed March 06, 2021. http://content.lib.utah.edu/cdm/singleitem/collection/etd3/id/4082/rec/745.

MLA Handbook (7^th Edition):

Krueger, Christopher F. “Disentangling diffusion: an analysis of municipal tax rate patterns.” 2015. Web. 06 Mar 2021.

Vancouver:

Krueger CF. Disentangling diffusion: an analysis of municipal tax rate patterns. [Internet] [Doctoral dissertation]. University of Utah; 2015. [cited 2021 Mar 06]. Available from: http://content.lib.utah.edu/cdm/singleitem/collection/etd3/id/4082/rec/745.

Council of Science Editors:

Krueger CF. Disentangling diffusion: an analysis of municipal tax rate patterns. [Doctoral Dissertation]. University of Utah; 2015. Available from: http://content.lib.utah.edu/cdm/singleitem/collection/etd3/id/4082/rec/745

Vanderbilt University

15. Mathes, Michael Terry. Essays in Health Economics: Effect of Economic Forces on Drinking and Smoking-Related Outcomes.

Degree: PhD, Economics, 2015, Vanderbilt University

URL: http://hdl.handle.net/1803/12762

► Excessive alcohol consumption and cigarette smoking are two activities that may have large negative impacts on health. Countless laws and research have focused on these… (more)

Subjects/Keywords: Native American Casinos; Tax Pass-Through; Cigarette Price Competition; Binge Drinking

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Mathes, M. T. (2015). Essays in Health Economics: Effect of Economic Forces on Drinking and Smoking-Related Outcomes. (Doctoral Dissertation). Vanderbilt University. Retrieved from http://hdl.handle.net/1803/12762

Chicago Manual of Style (16^th Edition):

Mathes, Michael Terry. “Essays in Health Economics: Effect of Economic Forces on Drinking and Smoking-Related Outcomes.” 2015. Doctoral Dissertation, Vanderbilt University. Accessed March 06, 2021. http://hdl.handle.net/1803/12762.

MLA Handbook (7^th Edition):

Mathes, Michael Terry. “Essays in Health Economics: Effect of Economic Forces on Drinking and Smoking-Related Outcomes.” 2015. Web. 06 Mar 2021.

Vancouver:

Mathes MT. Essays in Health Economics: Effect of Economic Forces on Drinking and Smoking-Related Outcomes. [Internet] [Doctoral dissertation]. Vanderbilt University; 2015. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/1803/12762.

Council of Science Editors:

Mathes MT. Essays in Health Economics: Effect of Economic Forces on Drinking and Smoking-Related Outcomes. [Doctoral Dissertation]. Vanderbilt University; 2015. Available from: http://hdl.handle.net/1803/12762

Vanderbilt University

16. Onder, Ali Sina. Fiscal and Monetary Competition: Their Interactions and Effects.

Degree: PhD, Economics, 2009, Vanderbilt University

URL: http://hdl.handle.net/1803/12298

► An important research area in economics is the study of interaction between jurisdictions' economic policies, and how these interactions affect individuals. Strategic interactions between fiscal… (more)

Subjects/Keywords: Migration; Fiscal Policy; Tax Competition

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Onder, A. S. (2009). Fiscal and Monetary Competition: Their Interactions and Effects. (Doctoral Dissertation). Vanderbilt University. Retrieved from http://hdl.handle.net/1803/12298

Chicago Manual of Style (16^th Edition):

Onder, Ali Sina. “Fiscal and Monetary Competition: Their Interactions and Effects.” 2009. Doctoral Dissertation, Vanderbilt University. Accessed March 06, 2021. http://hdl.handle.net/1803/12298.

MLA Handbook (7^th Edition):

Onder, Ali Sina. “Fiscal and Monetary Competition: Their Interactions and Effects.” 2009. Web. 06 Mar 2021.

Vancouver:

Onder AS. Fiscal and Monetary Competition: Their Interactions and Effects. [Internet] [Doctoral dissertation]. Vanderbilt University; 2009. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/1803/12298.

Council of Science Editors:

Onder AS. Fiscal and Monetary Competition: Their Interactions and Effects. [Doctoral Dissertation]. Vanderbilt University; 2009. Available from: http://hdl.handle.net/1803/12298

Leiden University

17. Eijsbouts, Douwe. Tax Competition and Sovereignty.

Degree: 2018, Leiden University

URL: http://hdl.handle.net/1887/65458

Subjects/Keywords: tax competition; sovereignty; nagel; ronzoni

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Eijsbouts, D. (2018). Tax Competition and Sovereignty. (Masters Thesis). Leiden University. Retrieved from http://hdl.handle.net/1887/65458

Chicago Manual of Style (16^th Edition):

Eijsbouts, Douwe. “Tax Competition and Sovereignty.” 2018. Masters Thesis, Leiden University. Accessed March 06, 2021. http://hdl.handle.net/1887/65458.

MLA Handbook (7^th Edition):

Eijsbouts, Douwe. “Tax Competition and Sovereignty.” 2018. Web. 06 Mar 2021.

Vancouver:

Eijsbouts D. Tax Competition and Sovereignty. [Internet] [Masters thesis]. Leiden University; 2018. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/1887/65458.

Council of Science Editors:

Eijsbouts D. Tax Competition and Sovereignty. [Masters Thesis]. Leiden University; 2018. Available from: http://hdl.handle.net/1887/65458

18. Belayadi, Rabab. Mobilité du capital, chômage et politiques publiques : trois essais : Capital Mobility, Unemployment and Public Policies : three Essays.

Degree: Docteur es, Sciences economiques, 2017, Normandie

URL: http://www.theses.fr/2017NORMC034

►

Cette thèse étudie les effets de mobilité des capitaux sur les politiques publiques dans une situation de sous-emploi. Nous traitons cette question selon trois axes.… (more)

▼

Cette thèse étudie les effets de mobilité des capitaux sur les politiques publiques dans une situation de sous-emploi. Nous traitons cette question selon trois axes. D'abord, nous introduisons le chômage dans le cadre d'analyse usuel de la concurrence fiscale afin d'étudier l'effet de mobilité du capital sur l'offre de biens publics pour établir que le résultat classique de sous-provision de biens publics est remis en question dès qu'on lève l'hypothèse de plein emploi. Nous menons ensuite une étude de la politique du salaire minimum sous la contrainte de mobilité des capitaux lorsque son rôle est de corriger la répartition des revenus. Nous montrons que la mobilité du capital conduit à la fixation d'un salaire minimum trop faible lorsque les Gouvernements ne sont pas capables de coopération. Enfin, nous analysons dans un troisième axe, l'effet de la mobilité des capitaux sur les politiques publiques en terme d'efficacité lorsque le marché du travail est soumis à des friction. A cet effet, nous utilisons un modèle d'appariement où le stock du capital est exogène. Deux résultats principaux émergent. Le premier résultat montre que le salaire minimum est un moyen d'améliorer l'efficacité du marché du travail en économie fermée; le second est que la mobilité du capital n'affecte pas l'efficacité de la politique du salaire minimum (ainsi conçue) en économie ouverte.

This thesis studies the influence of capital mobility on public policies in an imperfect labor market. We present three contributions to provide some insights on this issue. Firstly, we introduce unemployment into the capital tax competition literature to study the effect of capital mobility on the provision of public goods. Our analysis shows that the usual result of underprovision of public goods is not always preserved in the presence of unemployment. We then investigate the minimum wage policy under the constraint of capital mobility when its role is to adjust the distribution of incomes. We find that, in a non-cooperative context, capital mobility would constrain governments to set lower minimum wages.Finally, we study the influence of capital mobility on the efficiency of labor market policies when governments cannot cooperate. Using a search-matching model with an exogenous stock of capital, we find that implementing a minimum wage can make the decentralized equilibrium coincide with a social optimum in a closed economy. Next we extend the analysis to an n-country economy, the most surprising result being that capital mobility does not affect the efficiency of public policy.

Advisors/Committee Members: Gavrel, Frédéric (thesis director), Ziad, Abderrahmane (thesis director).

Subjects/Keywords: Science économique; Capital mobility; Tax competition; Public policy; Unemployment; Minimum wage

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Belayadi, R. (2017). Mobilité du capital, chômage et politiques publiques : trois essais : Capital Mobility, Unemployment and Public Policies : three Essays. (Doctoral Dissertation). Normandie. Retrieved from http://www.theses.fr/2017NORMC034

Chicago Manual of Style (16^th Edition):

Belayadi, Rabab. “Mobilité du capital, chômage et politiques publiques : trois essais : Capital Mobility, Unemployment and Public Policies : three Essays.” 2017. Doctoral Dissertation, Normandie. Accessed March 06, 2021. http://www.theses.fr/2017NORMC034.

MLA Handbook (7^th Edition):

Belayadi, Rabab. “Mobilité du capital, chômage et politiques publiques : trois essais : Capital Mobility, Unemployment and Public Policies : three Essays.” 2017. Web. 06 Mar 2021.

Vancouver:

Belayadi R. Mobilité du capital, chômage et politiques publiques : trois essais : Capital Mobility, Unemployment and Public Policies : three Essays. [Internet] [Doctoral dissertation]. Normandie; 2017. [cited 2021 Mar 06]. Available from: http://www.theses.fr/2017NORMC034.

Council of Science Editors:

Belayadi R. Mobilité du capital, chômage et politiques publiques : trois essais : Capital Mobility, Unemployment and Public Policies : three Essays. [Doctoral Dissertation]. Normandie; 2017. Available from: http://www.theses.fr/2017NORMC034

Universidade Nova

19. Filipe, João. Inefficient commuting in a city with spillovers.

Degree: 2011, Universidade Nova

URL: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/11844

►

A Masters Thesis, presented as part of the requirements for the award of a Research Masters Degree in Economics from NOVA – School of Business… (more)

Subjects/Keywords: Tax competition; Commuting; Local public good spillover; Median voter equilibria

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Filipe, J. (2011). Inefficient commuting in a city with spillovers. (Thesis). Universidade Nova. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/11844

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Filipe, João. “Inefficient commuting in a city with spillovers.” 2011. Thesis, Universidade Nova. Accessed March 06, 2021. http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/11844.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Filipe, João. “Inefficient commuting in a city with spillovers.” 2011. Web. 06 Mar 2021.

Vancouver:

Filipe J. Inefficient commuting in a city with spillovers. [Internet] [Thesis]. Universidade Nova; 2011. [cited 2021 Mar 06]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/11844.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Filipe J. Inefficient commuting in a city with spillovers. [Thesis]. Universidade Nova; 2011. Available from: http://www.rcaap.pt/detail.jsp?id=oai:run.unl.pt:10362/11844

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

University of Iowa

20. Kim, Dongkyu. Foreign direct investment under globalization dilemma: economic insecurity, tax competition, and funding for social welfare.

Degree: PhD, Political Science, 2015, University of Iowa

URL: https://ir.uiowa.edu/etd/1862

► My dissertation examines the question of how foreign direct investment (FDI) affects social welfare spending across countries. To date, there have been three important… (more)

▼ My dissertation examines the question of how foreign direct investment (FDI) affects social welfare spending across countries. To date, there have been three important challenges to studies of the globalization-welfare state nexus. First, most scholars understand market internationalization in terms of the trade of goods and services while minimizing how other aspects of globalization fit into this discussion. Second, scholarly attention to economic globalization has been mistaken when understanding the relationship between demand- and supply-side mechanisms for social welfare provision. Thus, the argument that trade stimulates demand for social welfare has been incorrectly used to oppose the argument that capital mobility significantly undercuts a government's capability to fund welfare states. Lastly, existing studies on this topic mostly center around affluent democracies; various theories of welfare states require further elaborations to increase their external validity. My dissertation aims to overcome these challenges. For this purpose, I focus on one of the most important aspects of globalization, FDI, which bears meaningful implications for both demand- and supply-side functions of social welfare provisions when explaining variations of social welfare spending across countries. I argue that since the late twentieth century, FDI has been a major cause of the "globalization dilemma,'' proposed by (Rodrik1997), who argues that in an age of globalization governments face increased demand for social welfare and decreased capabilities to supply it. In other words, FDI has conflicting influences on welfare states. On the one hand, FDI works for welfare states as the ensuing economic insecurity increases demand for social welfare. At the same time, however, FDI works against welfare states because governments will experience reductions in capital taxation due to competition among themselves to attract and retain production capitals. I further argue that there is an interesting consequence of this dilemma. Due to the conflicting influences of FDI on welfare states, the expansion of social welfare provisions requires governments to secure additional revenues. Governments will address this concern through a strategy that is both effective and politically less expensive: an increased reliance on indirect taxation. As indirect taxes are mostly born out of labor and thus notoriously regressive, the very effort to supply social welfare provisions goes against the fundamental principle of welfare states: the redistribution of income from the rich to the poor. Advisors/Committee Members: Conybeare, John A. C. (supervisor).

Subjects/Keywords: publicabstract; FDI; Globalization; Insecurity; Taxation; Tax competition; Welfare states; Political Science

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Kim, D. (2015). Foreign direct investment under globalization dilemma: economic insecurity, tax competition, and funding for social welfare. (Doctoral Dissertation). University of Iowa. Retrieved from https://ir.uiowa.edu/etd/1862

Chicago Manual of Style (16^th Edition):

Kim, Dongkyu. “Foreign direct investment under globalization dilemma: economic insecurity, tax competition, and funding for social welfare.” 2015. Doctoral Dissertation, University of Iowa. Accessed March 06, 2021. https://ir.uiowa.edu/etd/1862.

MLA Handbook (7^th Edition):

Kim, Dongkyu. “Foreign direct investment under globalization dilemma: economic insecurity, tax competition, and funding for social welfare.” 2015. Web. 06 Mar 2021.

Vancouver:

Kim D. Foreign direct investment under globalization dilemma: economic insecurity, tax competition, and funding for social welfare. [Internet] [Doctoral dissertation]. University of Iowa; 2015. [cited 2021 Mar 06]. Available from: https://ir.uiowa.edu/etd/1862.

Council of Science Editors:

Kim D. Foreign direct investment under globalization dilemma: economic insecurity, tax competition, and funding for social welfare. [Doctoral Dissertation]. University of Iowa; 2015. Available from: https://ir.uiowa.edu/etd/1862

University of Bath

21. Pinheiro Alves, Ricardo. Corporate tax competition for foreign direct investment : a behavioural approach.

Degree: PhD, 2008, University of Bath

URL: https://researchportal.bath.ac.uk/en/studentthesis/corporate-tax-competition-for-foreign-direct-investment-a-behavioural-approach(d3bfdd2b-a493-4fa1-b3f0-4a1ae65badbb).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.519030

► For many years tax competition models and empirical analysis have been showing taxation as a key variable in FDI location decisions. Countries reduce taxation to… (more)

Subjects/Keywords: 330; FDI; Tax competition; Behaviour

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Pinheiro Alves, R. (2008). Corporate tax competition for foreign direct investment : a behavioural approach. (Doctoral Dissertation). University of Bath. Retrieved from https://researchportal.bath.ac.uk/en/studentthesis/corporate-tax-competition-for-foreign-direct-investment-a-behavioural-approach(d3bfdd2b-a493-4fa1-b3f0-4a1ae65badbb).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.519030

Chicago Manual of Style (16^th Edition):

Pinheiro Alves, Ricardo. “Corporate tax competition for foreign direct investment : a behavioural approach.” 2008. Doctoral Dissertation, University of Bath. Accessed March 06, 2021. https://researchportal.bath.ac.uk/en/studentthesis/corporate-tax-competition-for-foreign-direct-investment-a-behavioural-approach(d3bfdd2b-a493-4fa1-b3f0-4a1ae65badbb).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.519030.

MLA Handbook (7^th Edition):

Pinheiro Alves, Ricardo. “Corporate tax competition for foreign direct investment : a behavioural approach.” 2008. Web. 06 Mar 2021.

Vancouver:

Pinheiro Alves R. Corporate tax competition for foreign direct investment : a behavioural approach. [Internet] [Doctoral dissertation]. University of Bath; 2008. [cited 2021 Mar 06]. Available from: https://researchportal.bath.ac.uk/en/studentthesis/corporate-tax-competition-for-foreign-direct-investment-a-behavioural-approach(d3bfdd2b-a493-4fa1-b3f0-4a1ae65badbb).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.519030.

Council of Science Editors:

Pinheiro Alves R. Corporate tax competition for foreign direct investment : a behavioural approach. [Doctoral Dissertation]. University of Bath; 2008. Available from: https://researchportal.bath.ac.uk/en/studentthesis/corporate-tax-competition-for-foreign-direct-investment-a-behavioural-approach(d3bfdd2b-a493-4fa1-b3f0-4a1ae65badbb).html ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.519030

22. Rodrigo Moreira Lopes. A organização para cooperação e desenvolvimento econômico - OCDE e a concorrência tributária internacional em perspectiva.

Degree: 2012, Universidade Católica de Brasilia

URL: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1767

►

A partir da década de 1950, inicia-se uma série de acontecimentos que alteraram a estrutura dos sistemas tributários. Destacam-se a flexibilização das restrições ao fluxo… (more)

▼

A partir da década de 1950, inicia-se uma série de acontecimentos que alteraram a estrutura dos sistemas tributários. Destacam-se a flexibilização das restrições ao fluxo de capitais, a desregulamentação dos mercados, a globalização e os grandes avanços tecnológicos. Todos esses fatores contribuíram para tornar o capital um ativo extremamente móvel, podendo ser transferido para qualquer local do planeta. Percebendo essa nova realidade, alguns países e jurisdições instituíram regimes jurídicos visando atrair investimentos geograficamente móveis. Utilizavam, essencialmente, a concessão de benefícios tributários e proteção via sigilo a respeito dos investimentos e dos respectivos investidores. Em resposta, os países que originalmente hospedavam os investimentos adotaram medidas para conter a saída desses ativos ou para atrair outros investimentos. Esse cenário de competição repercutiu no âmbito tributário, uma vez que o instrumento mais utilizado para atrair investimentos eram os benefícios fiscais. A concorrência tributária internacional começou a preocupar alguns países, mais precisamente, aqueles mais desenvolvidos economicamente. Isso resultou na iniciativa da Organização para Cooperação e Desenvolvimento Econômico OCDE para combater a concorrência tributária prejudicial. A meta estipulada pela OCDE era eliminar práticas tributárias consideradas prejudiciais, tanto em países membros quanto em não membros da organização. Para isso, a OCDE propôs a identificação de paraísos fiscais e regimes tributários preferenciais prejudiciais, e determinou a busca pelo level playing field. Entretanto, ao longo dos anos, o entendimento da OCDE sobre os métodos para eliminar a competição prejudicial nociva modificou-se, passando a enfocar, basicamente, na questão da transparência e da troca efetiva de informação para fins tributários. O objetivo desse trabalho é demonstrar a transição entre a proposta inicial da OCDE, trazida no Relatório Harmful tax competition: an emerging global issue, e a forma de atuação da organização nesse assunto atualmente.

A set of events that altered the structure of the tax systems took place since the 50s. Easing of restrictions to the capital flow, deregulation of markets, globalization and major technological development stand out. These factors contributed to make capital an asset highly movable, transferable to any location on the planet. Realizing this new reality, some countries and jurisdictions established legal regimes aiming to attract geographically movable investments. Such measures consisted basically on provision of tax benefits and protection through secrecy of investments and their investors. In response, the countries that previously hosted these investments adopted measures to contain the output of assets or to attract other investments. Such competitive situation reverberated on the scope of taxation since the most common instrument used to attract investments were tax benefits. The international tax competition began to worry some countries, more precisely the most economically…

Advisors/Committee Members: Marcos Aurélio Pereira Valadão.

Subjects/Keywords: tributos; direito tributário; desenvolvimento econômico; concorrência; DIREITO; international tax competition; harmful tax practices; oecd; transparency; effective exchange of information; DIREITO

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Lopes, R. M. (2012). A organização para cooperação e desenvolvimento econômico - OCDE e a concorrência tributária internacional em perspectiva. (Masters Thesis). Universidade Católica de Brasilia. Retrieved from http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1767

Chicago Manual of Style (16^th Edition):

Lopes, Rodrigo Moreira. “A organização para cooperação e desenvolvimento econômico - OCDE e a concorrência tributária internacional em perspectiva.” 2012. Masters Thesis, Universidade Católica de Brasilia. Accessed March 06, 2021. http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1767.

MLA Handbook (7^th Edition):

Lopes, Rodrigo Moreira. “A organização para cooperação e desenvolvimento econômico - OCDE e a concorrência tributária internacional em perspectiva.” 2012. Web. 06 Mar 2021.

Vancouver:

Lopes RM. A organização para cooperação e desenvolvimento econômico - OCDE e a concorrência tributária internacional em perspectiva. [Internet] [Masters thesis]. Universidade Católica de Brasilia; 2012. [cited 2021 Mar 06]. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1767.

Council of Science Editors:

Lopes RM. A organização para cooperação e desenvolvimento econômico - OCDE e a concorrência tributária internacional em perspectiva. [Masters Thesis]. Universidade Católica de Brasilia; 2012. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1767

Universidade Presbiteriana Mackenzie

23. Ana Cristina Sathler de Queiroz Vilar. Reflexos anticoncorrenciais da guerra fiscal.

Degree: 2013, Universidade Presbiteriana Mackenzie

URL: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=2880

►

Este trabalho tem como objetivo analisar como o fenômeno da guerra fiscal no âmbito do ICMS pode prejudicar a Livre Concorrência, vez que a igualdade… (more)

▼

Este trabalho tem como objetivo analisar como o fenômeno da guerra fiscal no âmbito do ICMS pode prejudicar a Livre Concorrência, vez que a igualdade de competição pode facilmente ser falseada por meio da concessão dos incentivos fiscais unilaterais. Introduzindo o estudo do tema tratamos da intervenção do Estado sobre o domínio econômico por meio da tributação, que passou a servir de potente instrumento de intervenção deixando de figurar como mera forma de custeio. A utilização da tributação, para tanto, deve obedecer a limites, dentre os quais o princípio da Livre Iniciativa e da Livre Concorrência, delineadores do exercicio da competência tributaria. A seguir, abordamos o princípio da Livre Concorrência e a concessão dos incentivos fiscais unilaterais. Neste tópico do trabalho, demonstramos a importância do artigo 146-A da Constituição Federal para o tema, permitindo a criação de critérios especiais de tributação para prevenir distúrbios da concorrência, além de demonstrar qual é a posição adotada pelo Superior Tribunal Federal quanto à concessão dos incentivos fiscais unilaterais. Seguimos, adentrando mais especificamente na abordagem sobre o fenômeno da guerra fiscal, a concessão dos incentivos fiscais unilaterais no âmbito do ICMS e seus reflexos para a concorrência. Discutimos ainda a necessidade de efetiva defesa da concorrência frente à guerra fiscal, discutindo as ações do CADE, órgão de defesa da concorrência no Brasil, para minimizar os reflexos anticoncorrenciais da guerra fiscal. Por fim, apresentamos as conclusões, com críticas aos Estados que se utilizam da autonomia que lhes fora atribuída constitucionalmente para conceder incentivos fiscais unilateralmente, ou seja, sem observância dos preceitos legais necessários a sua concessão. Além disso, apontamos como sugestão, maior atribuição de competência ao CADE para intervir junto às empresas que se beneficiam das isenções concedidas e prejudicam os mercados locais, já que o órgão não possui competência para punir a concorrencia desleal dos Estados.

This paper aims to analyze the phenomenon of the "tax war" under ICMS taxation can harm free competition, because the matched competition can easily be distorced by unilateral granting of tax incentives. Introducing the study of the subject we have government economy intervention through taxation, which is currently a powerful instrument of intervention and not only a source of funding. The taxation to do so, should conform to limits, of which the principle of Free- Enterprise and Free-Competition, guiding the exercise of the competence. Below we discuss the principle of Free-Competition and unilateral granting of tax incentives. At this point of the work shows the importance of article 146-A of the Constitution to the subject, allowing the creation of special tax criteria to prevent disturbances of competition, as well as shows what is the position adopted by the STF against the granting of incentives unilateral tax. Following, going more specifically into the phenomenon of tax war and the unilateral…

Advisors/Committee Members: Alcides Jorge Costa, Zélia Luiza Pierdoná, Mauro José Silva.

Subjects/Keywords: DIREITO; tributação; guerra fiscal; isenções fiscais unilaterais; ICMS; livre concorrência; taxation; tax war; unilateral tax benefits; ICMS; free competition

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Vilar, A. C. S. d. Q. (2013). Reflexos anticoncorrenciais da guerra fiscal. (Thesis). Universidade Presbiteriana Mackenzie. Retrieved from http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=2880

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Vilar, Ana Cristina Sathler de Queiroz. “Reflexos anticoncorrenciais da guerra fiscal.” 2013. Thesis, Universidade Presbiteriana Mackenzie. Accessed March 06, 2021. http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=2880.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Vilar, Ana Cristina Sathler de Queiroz. “Reflexos anticoncorrenciais da guerra fiscal.” 2013. Web. 06 Mar 2021.

Vancouver:

Vilar ACSdQ. Reflexos anticoncorrenciais da guerra fiscal. [Internet] [Thesis]. Universidade Presbiteriana Mackenzie; 2013. [cited 2021 Mar 06]. Available from: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=2880.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Vilar ACSdQ. Reflexos anticoncorrenciais da guerra fiscal. [Thesis]. Universidade Presbiteriana Mackenzie; 2013. Available from: http://tede.mackenzie.com.br//tde_busca/arquivo.php?codArquivo=2880

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

24. Gharsallah, Imen. Le territoire en droit fiscal : Territory in tax law.

Degree: Docteur es, Droit, 2019, Université Paris-Est

URL: http://www.theses.fr/2019PESC0018

►

L’ancrage historique du territoire dans la construction de l’État fait que le pouvoir d’imposition soit fondé sur une approche territoriale garantissant la pérennité et la… (more)

▼

L’ancrage historique du territoire dans la construction de l’État fait que le pouvoir d’imposition soit fondé sur une approche territoriale garantissant la pérennité et la cohésion du territoire national malgré l’évolution de l’économie vers un modèle qui se détache de l’espace géographique. La confrontation entre un droit fiscal initialement en adéquation avec le territoire politique et une réalité économique mondialisée et de plus en plus numérisée entraine une recomposition du territoire vers de multiples territoires plus adaptés à cette réalité. Le lien assez étroit entre la formation des territoires fiscaux et la construction fiscale normative, donne à la notion classique du territoire un contenu nouveau adapté à la particularité de la matière fiscale et harmonisé avec la réalité économique par l’expansion de solutions juridiques rénovées. Le territoire en droit fiscal, concrétisé par l’exercice de la compétence fiscale, peu importe le cadre spatial dans lequel s’exerce cette compétence, est plus une construction qui s’adapte, qu’une terre avec des frontières qui le déterminent. Il se transforme en une notion fonctionnelle, il est tantôt un déterminant de rattachement de la valeur imposable, tantôt un outil de politique publique. Cette perception fonctionnelle entraine un remodelage du territoire qui s’enrichit en gardant le rattachement étatique.

The historic anchoring of the territory in the construction of the State makes that the power of taxation is based on a territorial approach guaranteeing the durability and the cohesion of the national territory despite the evolution of the economy towards a model which is detached from the geographical space. The confrontation between a tax law initially in adequation with the political territory and a globalized and increasingly digitalised economic reality leads to a recomposition of the territory towards multiple territories more adapted to this reality. The rather close link between the formation of fiscal territories and the normative tax construction gives to the classical notion of the territory a new content adapted to the peculiarity of the tax matter and harmonized with the economic reality by the expansion of renovated legal solutions. The territory in tax law, concretized by the exercise of fiscal jurisdiction, regardless of the spatial framework in which this competence is exercised, is more a construction that adapts, than a land with borders that determine it. It is transformed into a functional notion, it is sometimes a determinant of attachment of the taxable value, sometimes a tool of public policy. This functional perception leads to a remodeling of the territory which is enriched by keeping the state connection.

Advisors/Committee Members: Maitrot de La Motte, Alexandre (thesis director).

Subjects/Keywords: Autonomie fiscale; Territorialité de l'impôt; Concurrence fiscale; Souveraineté fiscale; Fiscal autonomy; Tax territoriality; Fiscal sovereignty; Tax competition

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Gharsallah, I. (2019). Le territoire en droit fiscal : Territory in tax law. (Doctoral Dissertation). Université Paris-Est. Retrieved from http://www.theses.fr/2019PESC0018

Chicago Manual of Style (16^th Edition):

Gharsallah, Imen. “Le territoire en droit fiscal : Territory in tax law.” 2019. Doctoral Dissertation, Université Paris-Est. Accessed March 06, 2021. http://www.theses.fr/2019PESC0018.

MLA Handbook (7^th Edition):

Gharsallah, Imen. “Le territoire en droit fiscal : Territory in tax law.” 2019. Web. 06 Mar 2021.

Vancouver:

Gharsallah I. Le territoire en droit fiscal : Territory in tax law. [Internet] [Doctoral dissertation]. Université Paris-Est; 2019. [cited 2021 Mar 06]. Available from: http://www.theses.fr/2019PESC0018.

Council of Science Editors:

Gharsallah I. Le territoire en droit fiscal : Territory in tax law. [Doctoral Dissertation]. Université Paris-Est; 2019. Available from: http://www.theses.fr/2019PESC0018

25. Καρακώστα, Ουράνια. Essays on tax competition.

Degree: 2009, Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών

URL: http://hdl.handle.net/10442/hedi/17243

►

The first Chapter, focuses on a particular (and very popular) form of indirect tax harmonization, when the (good) market is imperfectly competitive (and homogenous). It… (more)

▼

The first Chapter, focuses on a particular (and very popular) form of indirect tax harmonization, when the (good) market is imperfectly competitive (and homogenous). It discusses the implication of tax harmonization for welfare when the governments raise revenues to provide global public goods. It shows that, under certain indirect tax harmonization will generate potential Pareto improvements. And, interestingly, this is true independently of the tax principle in place (destination or origin). Chapter two analyzes a simple model of imperfect commodity tax competition in a federal system where fiscal externalities arise not only horizontally across the `states' but also vertically between levels of government. Commodity taxation can take place either under the destination or origin principle and taxes can be either specific or ad valorem. Within such framework the interplay between the vertical tax externalities, that arise due to the commonality of the tax base, and the horizontal tax externalities associated with inter-state trade is explored. It is shown that independently of the tax principle and the type of tax levied, state taxation is too low (high), from an equilibrium point of view, if and only if consumers place a high (low) valuation on the state public expenditure relative to the federal. Chapter three focuses on capital taxation in a federal system too, extending, in particular, the model of Keen and Kotsogiannis (2002) to ad valorem taxation. It shows that, although under ad valorem taxation the fiscal externalities can be of any sign, the welfare implications of lower-level government ad-valorem taxation critically depends (as in Chapter two) on the deviation of the marginal valuation of federal public expenditure from the marginal valuation of lower-level government public expenditure. Chapter four returns to tax harmonization but it does so within an environment in which there is product differentiation. The analysis focuses on the welfare implication of a specific tax harmonization rule under both the destination and origin regimes but under different settings of international duopoly (Cournot and Bertrand). Chapter five re-examines the Keen and Lighart (2005) proposition by allowing governments to provide, with the tax revenues collected, a public good. It is shown that, in contrast to the Keen and Lighart (2005) results, in the presence of public goods the desirability of tariff and tax reforms is ambiguous.

Το πρώτο κεφάλαιο αναφέρεται στις επιπτώσεις της φορολογικής εναρμόνισης στην ευημερία, σε ένα πλαίσιο με δύο χώρες και ατελή ανταγωνισμό, όταν τα δημόσια αγαθά είναι παγκόσμια. Καθορίζονται οι προϋποθέσεις κάτω από τις οποίες η φορολογική εναρμόνιση θα οδηγήσει σε βελτίωση κατά Paretο υπό τη φορολογική αρχή της χώρας προορισμού αλλά και τη φορολογική αρχή της χώρας προέλευσης. Το δεύτερο κεφάλαιο διερευνά την αλληλεπίδραση μεταξύ των κάθετων φορολογικών εξωτερικών επιδράσεων που προκύπτουν σε ένα ομοσπονδιακό σύστημα λόγω της κοινής φορολογικής βάσης των δυο επιπέδων διακυβέρνησης και των…

Subjects/Keywords: Φορολογικός ανταγωνισμός; Φορολογική εναρμόνιση; Tax competition; Tax harmonization

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Καρακώστα, . �. (2009). Essays on tax competition. (Thesis). Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών. Retrieved from http://hdl.handle.net/10442/hedi/17243

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Καρακώστα, Ουράνια. “Essays on tax competition.” 2009. Thesis, Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών. Accessed March 06, 2021. http://hdl.handle.net/10442/hedi/17243.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Καρακώστα, Ουράνια. “Essays on tax competition.” 2009. Web. 06 Mar 2021.

Vancouver:

Καρακώστα �. Essays on tax competition. [Internet] [Thesis]. Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών; 2009. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10442/hedi/17243.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Καρακώστα �. Essays on tax competition. [Thesis]. Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών; 2009. Available from: http://hdl.handle.net/10442/hedi/17243

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Vanderbilt University

26. Groenert, Valeska. Strategic Equilibrium in Social Networks and Games: Theory and Applications.

Degree: PhD, Economics, 2009, Vanderbilt University

URL: http://hdl.handle.net/1803/12890

► The following is an outline of the four chapters of this dissertation. Chapter 1 shows that subgame perfect equilibrium and weak perfect Bayesian equilibrium require… (more)

▼ The following is an outline of the four chapters of this dissertation. Chapter 1 shows that subgame perfect equilibrium and weak perfect Bayesian equilibrium require rationality at information sets that are irrelevant for determining whether outcomes are sustained by sequentially rational play. I introduce the concept of a trimmed equilibrium which requires rational play only at relevant information sets. Trimmed equilibrium can show existence of an outcome consistent with sequentially rational play when no equilibrium exists. Chapter 2 provides a noncooperative grounding of weakly pairwise Nash stable networks. I define a modified version of Myerson's linking game and show that the set of its pure strategy Nash equilibrium networks is equivalent to the set of weakly pairwise Nash stable networks. While a weakly pairwise Nash stable network might not exist, a mixed strategy equilibrium of the game I define exists. Chapter 3 shows that in competition between a developed country and a developing country over standards and taxes, the developing country may have a `second mover advantage.' A key feature is that all firms do not unanimously prefer higher standard levels. We introduce this feature to an otherwise familiar model of fiscal competition and obtain three distinct outcomes depending on the level of the cost to firms of `standard mismatch': the outcome may be efficient; the developing country may be a `standard haven'; there may be a `race to the top.' Chapter 4 examines optimal strategies for promoting the diffusion of behavior. I assume that a lobbyist tries to persuade a network of voters to vote for a proposal by targeting influential voters. In networks with a core-periphery structure the lobbyist targets well-connected opponents of the proposal. I also provide bounds on the number of voters that have to be convinced to eventually generate unanimous support and show that more tightly connected groups are harder to convince. Moreover, in any network, after a finite number of periods a voter either continuously supports or opposes the proposal or is a "swing voter" who keeps switching back and forth between two opinions. Advisors/Committee Members: Andrew Daughety (committee member), Paul Edelman (committee member), Quan Wen (committee member), Myrna Wooders (Committee Chair).

Subjects/Keywords: Threshold networks; Standard competition; Tax competition; Noncooperative game theory

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Groenert, V. (2009). Strategic Equilibrium in Social Networks and Games: Theory and Applications. (Doctoral Dissertation). Vanderbilt University. Retrieved from http://hdl.handle.net/1803/12890

Chicago Manual of Style (16^th Edition):

Groenert, Valeska. “Strategic Equilibrium in Social Networks and Games: Theory and Applications.” 2009. Doctoral Dissertation, Vanderbilt University. Accessed March 06, 2021. http://hdl.handle.net/1803/12890.

MLA Handbook (7^th Edition):

Groenert, Valeska. “Strategic Equilibrium in Social Networks and Games: Theory and Applications.” 2009. Web. 06 Mar 2021.

Vancouver:

Groenert V. Strategic Equilibrium in Social Networks and Games: Theory and Applications. [Internet] [Doctoral dissertation]. Vanderbilt University; 2009. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/1803/12890.

Council of Science Editors:

Groenert V. Strategic Equilibrium in Social Networks and Games: Theory and Applications. [Doctoral Dissertation]. Vanderbilt University; 2009. Available from: http://hdl.handle.net/1803/12890

Universidade do Minho

27. Portugal, Francisco Alexandre Barbosa Andrade de. Impact of taxes on competition: the legal status quo in the European Union .

Degree: 2015, Universidade do Minho

URL: http://hdl.handle.net/1822/38096

► This thesis shows that taxes are frequently a foe but also an ally of competition. Traditionally, both the legal doctrine and economic theory see taxes… (more)

Subjects/Keywords: Distortions of competition; Unfair competition; Tax aid; Tax coordination; Market failures; Distorções da concorência; Concorrência desleal; Auxílio fiscal; Coordenação fiscal; Falhas de mercado

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Portugal, F. A. B. A. d. (2015). Impact of taxes on competition: the legal status quo in the European Union . (Masters Thesis). Universidade do Minho. Retrieved from http://hdl.handle.net/1822/38096

Chicago Manual of Style (16^th Edition):

Portugal, Francisco Alexandre Barbosa Andrade de. “Impact of taxes on competition: the legal status quo in the European Union .” 2015. Masters Thesis, Universidade do Minho. Accessed March 06, 2021. http://hdl.handle.net/1822/38096.

MLA Handbook (7^th Edition):

Portugal, Francisco Alexandre Barbosa Andrade de. “Impact of taxes on competition: the legal status quo in the European Union .” 2015. Web. 06 Mar 2021.

Vancouver:

Portugal FABAd. Impact of taxes on competition: the legal status quo in the European Union . [Internet] [Masters thesis]. Universidade do Minho; 2015. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/1822/38096.

Council of Science Editors:

Portugal FABAd. Impact of taxes on competition: the legal status quo in the European Union . [Masters Thesis]. Universidade do Minho; 2015. Available from: http://hdl.handle.net/1822/38096

28. Bagchi, Sutirtha. Three Essays in Public Finance and Regulation.

Degree: PhD, Business Administration, 2014, University of Michigan

URL: http://hdl.handle.net/2027.42/110387

► 1. Essay 1: In politically competitive jurisdictions, there can be strong electoral incentives to underfund public pensions in order to keep current taxes low. I… (more)

▼ 1. Essay 1: In politically competitive jurisdictions, there can be strong electoral incentives to underfund public pensions in order to keep current taxes low. I examine this hypothesis using panel data for 2,000 municipal pension plans from Pennsylvania. The results suggest that as a municipality becomes more politically competitive, it tends to have pension plans that are less funded, more generous, and use higher interest rates to discount future actuarial liabilities. IV estimates generated using demographic characteristics of the population as instruments corroborate these findings. 2. Essay 2: This paper looks at whether political ideology matters for enforcement of the nation’s tax laws. An analysis of the IRS budget and personnel suggests that the party affiliation of the President makes a modest difference to the overall level of IRS resources. However, there are significant increases in the number of IRS employees devoted to criminal investigation and revenue collection under Democratic administrations. Audits of tax returns filed by corporations, individuals, estates, and trusts are also significantly more likely under Democratic administrations. The body of evidence suggests that while Congress has a greater influence in determining the overall level of resources available to the IRS, the President has a more pronounced influence on the allocation of those resources. 3. Essay 3: Between 2005 and 2008, 19 of the 50 states of the U.S. reformed the franchising process for cable television, significantly easing entry into local markets. Using a difference-in-differences approach that exploits the staggered introduction of reforms, we find that prices for “Basic” service declined systematically by about 5.5 to 6.8 percent following the reforms, but we find no statistically significant effect on average price for the more popular “Expanded Basic” service. Our analysis shows that the decline in price for “Basic” service holds for markets that did not experience actual entry, consistent with limit pricing by incumbents. To control for potential state-level shocks correlated with the reforms, we undertake a sample-split test examining changes in local markets which faced a greater threat of entry; we find larger declines in prices, for both “Basic” and “Expanded Basic” services in these markets. Advisors/Committee Members: Slemrod, Joel B. (committee member), Hines Jr., James R. (committee member), Sivadasan, Jagadeesh (committee member), Muir, Dana M. (committee member).

Subjects/Keywords: Public-sector pensions, political competition, unfunded liabilities, actuarial funded ratio; Tax enforcement, Tax compliance, IRS, Audits; Price competition, Limit pricing, Signaling, Entry deterrence; Economics; Business and Economics

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Bagchi, S. (2014). Three Essays in Public Finance and Regulation. (Doctoral Dissertation). University of Michigan. Retrieved from http://hdl.handle.net/2027.42/110387

Chicago Manual of Style (16^th Edition):

Bagchi, Sutirtha. “Three Essays in Public Finance and Regulation.” 2014. Doctoral Dissertation, University of Michigan. Accessed March 06, 2021. http://hdl.handle.net/2027.42/110387.

MLA Handbook (7^th Edition):

Bagchi, Sutirtha. “Three Essays in Public Finance and Regulation.” 2014. Web. 06 Mar 2021.

Vancouver:

Bagchi S. Three Essays in Public Finance and Regulation. [Internet] [Doctoral dissertation]. University of Michigan; 2014. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/2027.42/110387.

Council of Science Editors:

Bagchi S. Three Essays in Public Finance and Regulation. [Doctoral Dissertation]. University of Michigan; 2014. Available from: http://hdl.handle.net/2027.42/110387

Université du Luxembourg

29. Han, Yutao. Multi-dimensional interjurisdictional competition and coordination.

Degree: 2014, Université du Luxembourg

URL: http://orbilu.uni.lu/handle/10993/17095

► The present dissertation aims to extend classical tax competition to a more general framework in which jurisdictions compete in both taxes and non-tax instruments. In… (more)

Subjects/Keywords: tax competition; infrastructure competition; tax coordination; Social & behavioral sciences, psychology :: Sociology & social sciences [H10]; Sciences sociales & comportementales, psychologie :: Sociologie & sciences sociales [H10]

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Han, Y. (2014). Multi-dimensional interjurisdictional competition and coordination. (Doctoral Dissertation). Université du Luxembourg. Retrieved from http://orbilu.uni.lu/handle/10993/17095

Chicago Manual of Style (16^th Edition):

Han, Yutao. “Multi-dimensional interjurisdictional competition and coordination.” 2014. Doctoral Dissertation, Université du Luxembourg. Accessed March 06, 2021. http://orbilu.uni.lu/handle/10993/17095.

MLA Handbook (7^th Edition):

Han, Yutao. “Multi-dimensional interjurisdictional competition and coordination.” 2014. Web. 06 Mar 2021.

Vancouver:

Han Y. Multi-dimensional interjurisdictional competition and coordination. [Internet] [Doctoral dissertation]. Université du Luxembourg; 2014. [cited 2021 Mar 06]. Available from: http://orbilu.uni.lu/handle/10993/17095.

Council of Science Editors:

Han Y. Multi-dimensional interjurisdictional competition and coordination. [Doctoral Dissertation]. Université du Luxembourg; 2014. Available from: http://orbilu.uni.lu/handle/10993/17095

Universidade do Rio Grande do Sul

30. Silveira, Matheus Torma da. Competição tributária horizontal no Brasil : uma abordagem de economia política moderna.

Degree: 2015, Universidade do Rio Grande do Sul

URL: http://hdl.handle.net/10183/147472

►

No Brasil, o ponto de vista de que a competição tributária (sempre retratada como "guerra fiscal") é algo conflituoso faz com que seja difundida uma… (more)

▼

No Brasil, o ponto de vista de que a competição tributária (sempre retratada como "guerra fiscal") é algo conflituoso faz com que seja difundida uma visão negativa sobre um fenômeno que nem sempre é visto como tal na literatura econômica internacional. Muitos economistas veem essa competição como algo que, sendo capaz de coibir o comportamento rent-seeking por parte dos governantes, seria benéfico para a sociedade. Com base nessa ideia, usando o modelo de Eggert e Sorensen (2008), foi testado se variáveis proxy relativas à intensidade da competição tributária e ao comportamento rent-seeking de políticos no poder eram correlacionadas. Usou-se dados dos 26 estados brasileiros e do Distrito Federal para os anos de 2001 a 2009. Os resultados mostraram que, embora essas variáveis proxy não fossem correlacionadas para os níveis de escolaridade mais baixos, no nível mais alto, havia correlação entre essas duas variáveis, embora ela fosse positiva, o que rejeitava a hipótese de que uma maior competição tributária seria capaz de diminuir o comportamento rent-seeking dos políticos.

In Brazil, the point of view that tax competition (commonly referred to as a “fiscal war”) is something conflictive spreads a negative perspective on a phenomenon that is not always seen as such in the international economic literature. Many economists see this competition as something that, in being able to reduce rent-seeking behavior by politicians, would be beneficial to society. Stemming from this idea, and using the model from Eggert and Sorensen (2008), it was tested if proxy variables relating to the intensity of tax competition and to the rent-seeking behavior of politicians in office were correlated. Data from all the 26 Brazilian states and also Distrito Federal, from 2001 to 2009, were used. The results showed that, although the proxy variables were not correlated for the less skilled groups of workers considered, at the high skilled group, there was correlation between the two variables, but it was positive, which rejected the hypothesis that a more intense tax competition would be able to repress rent-seeking behavior by politicians.

Advisors/Committee Members: Hillbrecht, Ronald Otto.

Subjects/Keywords: Política fiscal; Tax competition; Politica tributaria; Rent-seeking behavior; Economia política; Political economics; Brasil

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Silveira, M. T. d. (2015). Competição tributária horizontal no Brasil : uma abordagem de economia política moderna. (Thesis). Universidade do Rio Grande do Sul. Retrieved from http://hdl.handle.net/10183/147472

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Silveira, Matheus Torma da. “Competição tributária horizontal no Brasil : uma abordagem de economia política moderna.” 2015. Thesis, Universidade do Rio Grande do Sul. Accessed March 06, 2021. http://hdl.handle.net/10183/147472.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Silveira, Matheus Torma da. “Competição tributária horizontal no Brasil : uma abordagem de economia política moderna.” 2015. Web. 06 Mar 2021.

Vancouver:

Silveira MTd. Competição tributária horizontal no Brasil : uma abordagem de economia política moderna. [Internet] [Thesis]. Universidade do Rio Grande do Sul; 2015. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10183/147472.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Silveira MTd. Competição tributária horizontal no Brasil : uma abordagem de economia política moderna. [Thesis]. Universidade do Rio Grande do Sul; 2015. Available from: http://hdl.handle.net/10183/147472

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

		in
And / Or
		in
And / Or
		in
And / Or
		in

Open Access Theses and Dissertations