Foreign Direct Investment and Tax Competition
Title | Foreign Direct Investment and Tax Competition PDF eBook |
Author | John H. Mutti |
Publisher | Peterson Institute |
Pages | 148 |
Release | 2003 |
Genre | Business & Economics |
ISBN | 9780881323528 |
Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax systems, and how efforts at international coordination of tax policy will affect such changes.
Tax Incentives for Foreign Direct Investment
Title | Tax Incentives for Foreign Direct Investment PDF eBook |
Author | A. J. Easson |
Publisher | Kluwer Law International B.V. |
Pages | 262 |
Release | 2004-01-01 |
Genre | Law |
ISBN | 9041122281 |
Each national report addresses, among other things, the following issues: - the sources of law and general principle of the law of evidence - the means of evidence - the role of the judge and the parties in the evidence procedure - the evaluation of evidence - the production of evidence - the registration of produced evidence - the possibilities to admit new evidence or to renew evidence in appeal proceedings.
Tax Competition for Foreign Direct Investment
Title | Tax Competition for Foreign Direct Investment PDF eBook |
Author | Andreas Haufler |
Publisher | |
Pages | 23 |
Release | 1997 |
Genre | Industrial location |
ISBN |
International Tax Competition and Foreign Direct Investment
Title | International Tax Competition and Foreign Direct Investment PDF eBook |
Author | Hui Wang |
Publisher | |
Pages | 122 |
Release | 2010 |
Genre | |
ISBN |
Corporate Income Taxes under Pressure
Title | Corporate Income Taxes under Pressure PDF eBook |
Author | Ruud A. de Mooij |
Publisher | International Monetary Fund |
Pages | 388 |
Release | 2021-02-26 |
Genre | Business & Economics |
ISBN | 1513511777 |
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Capital Mobility and Tax Competition
Title | Capital Mobility and Tax Competition PDF eBook |
Author | Clemens Fuest |
Publisher | Now Publishers Inc |
Pages | 72 |
Release | 2005 |
Genre | Business & Economics |
ISBN | 1933019190 |
Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argue that tax competition is beneficial by forcing governments to impose efficient tax prices on residents for the provision of public services. Further, some argue that tax competition is also beneficial by limiting the power of governments to levy taxes. Others take a different view - in a world without coordinated tax policies, governments choose sub-optimal levels of public services financed by inefficient taxes that are either too high or too low by ignoring spillovers imposed on other jurisdictions. Capital Mobility and Tax Competition draws out the most important issues of uncoordinated tax policy at the international level for cross-border transactions. The discussion focuses on mobile tax bases, specifically in relation to investment and financial transactions. The main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. This survey derives some of the key results on the taxation of international investment in variants of one model of multinational investment. Finally, the authors emphasize the problem of tax competition and financial arbitrage, an issue which is somewhat neglected in the existing survey literature.
How Tax Policy and Incentives Affect Foreign Direct Investment
Title | How Tax Policy and Incentives Affect Foreign Direct Investment PDF eBook |
Author | Jacques Morisset |
Publisher | World Bank Publications |
Pages | 34 |
Release | 2000 |
Genre | Fiscal policy |
ISBN |
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.