Hypercompetition & Fiscal Attractiveness
Author
Abstract
Suggested Citation
DOI: 10.1515/eoik-2017-0007
Download full text from publisher
References listed on IDEAS
- Lee, Namryoung & Swenson, Charles, 2016. "Effects of overseas subsidiaries on worldwide corporate taxes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 47-59.
- Philippe Aghion & Jing Cai & Mathias Dewatripont & Luosha Du & Ann Harrison & Patrick Legros, 2022.
"Industrial Policy and Competition,"
World Scientific Book Chapters, in: Globalization, Firms, and Workers, chapter 15, pages 349-380,
World Scientific Publishing Co. Pte. Ltd..
- Philippe Aghion & Jing Cai & Mathias Dewatripont & Luosha Du & Ann Harrison & Patrick Legros, 2015. "Industrial Policy and Competition," American Economic Journal: Macroeconomics, American Economic Association, vol. 7(4), pages 1-32, October.
- Dewatripont, Mathias & Aghion, Philippe & Harrison, Ann & Du, Liqun, 2011. "Industrial Policy and Competition," CEPR Discussion Papers 8619, C.E.P.R. Discussion Papers.
- Philippe Aghion & Jing Cai & Mathias Dewatripont & Luosha Du & Ann Harrison & Patrick Legros, 2015. "Industrial policy and competition," ULB Institutional Repository 2013/229424, ULB -- Universite Libre de Bruxelles.
- Philippe Aghion & Mathias Dewatripont & Luosha Du & Ann Harrison & Patrick Legros, 2012. "Industrial Policy and Competition," NBER Working Papers 18048, National Bureau of Economic Research, Inc.
- William F. Fox & Matthew N. Murray, 2004. "Do Economic Effects Justify the Use of Fiscal Incentives?," Southern Economic Journal, John Wiley & Sons, vol. 71(1), pages 78-92, July.
- Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
- Søren Bo Nielsen & Pascalis Raimondos–Møller & Guttorm Schjelderup, 2003.
"Formula Apportionment and Transfer Pricing under Oligopolistic Competition,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 419-437, April.
- Søren Bo Nielsen & Pascalis Raimondos-Møller & Guttorm Schjelderup, "undated". "Formula Apportionment and Transfer Pricing under Oligopolistic Competition," EPRU Working Paper Series 01-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Søren Bo Nielsen & Pascalis Raimondos & Guttorm Schjelderup, 2001. "Formula Apportionment and Transfer Pricing under Oligopolistic Competition," CESifo Working Paper Series 491, CESifo.
- Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjederup, Guttorm, 2000. "Formula Apportionment And Transfer Pricing Under Oligopolistic Competition," Working Papers 18-2000, Copenhagen Business School, Department of Economics.
- Cavallari, Lilia & Romano, Simone, 2017. "Fiscal policy in Europe: The importance of making it predictable," Economic Modelling, Elsevier, vol. 60(C), pages 81-97.
- Brennan,Geoffrey & Buchanan,James M., 2006.
"The Power to Tax,"
Cambridge Books,
Cambridge University Press, number 9780521027922, November.
- Brennan,Geoffrey & Buchanan,James M., 1980. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521233293, November.
- Nigel Pain, 2002. "Fiscal Incentives, European Integration and the Location of Foreign Direct Investment," National Institute of Economic and Social Research (NIESR) Discussion Papers 195, National Institute of Economic and Social Research.
- Anna Ivanova & Michael Keen & Alexander Klemm, 2005.
"The Russian ‘flat tax’ reform [‘Income tax evasion: A theoretical analysis’],"
Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 20(43), pages 398-444.
- Mr. Michael Keen & Mr. Alexander D Klemm & Anna Ivanova, 2005. "The Russian Flat Tax Reform," IMF Working Papers 2005/016, International Monetary Fund.
- Hubert, Florence & Pain, Nigel, 2002.
"Fiscal Incentives, European Integration and the Location of Foreign Direct Investment,"
Manchester School,
University of Manchester, vol. 70(3), pages 336-363, June.
- Nigel Pain, 2002. "Fiscal Incentives, European Integration and the Location of Foreign Direct Investment," National Institute of Economic and Social Research (NIESR) Discussion Papers 195, National Institute of Economic and Social Research.
- Cravens, Karen S., 1997. "Examining the role of transfer pricing as a strategy for multinational firms," International Business Review, Elsevier, vol. 6(2), pages 127-145, April.
- -, 2011. "Distributive impact of public policy," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 3137 edited by Eclac, March.
- Lohse, Theresa & Riedel, Nadine, 2012. "The impact of transfer pricing regulations on profit shifting within European multinationals," FZID Discussion Papers 61-2012, University of Hohenheim, Center for Research on Innovation and Services (FZID).
- Cardarelli, Roberto & Sefton, James & Kotlikoff, Laurence J, 2000.
"Generational Accounting in the UK,"
Economic Journal, Royal Economic Society, vol. 110(467), pages 547-574, November.
- James Sefton, 1999. "Generational Accounting in the UK," National Institute of Economic and Social Research (NIESR) Discussion Papers 147, National Institute of Economic and Social Research.
- Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2012. "The impact of thin-capitalization rules on the capital structure of multinational firms," Journal of Public Economics, Elsevier, vol. 96(11), pages 930-938.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Menna, Khaled & Mehibel, Samer, 2018. "Les pays de l’Afrique du Nord et les IDE face à la problématique de l’attractivité [North African countries and FDI facing the issue of attractiveness]," MPRA Paper 85559, University Library of Munich, Germany.
- Peter Vaz da Fonseca & Michele Nascimento Juca, 2020. "The Influence of Taxes on Foreign Direct Investment: Systematic Literature Review and Bibliometric Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 55-77.
- Dafna Schwartz & Joseph Pelzman & Michael Keren, 2008. "The Ineffectiveness of Location Incentive Programs," Economic Development Quarterly, , vol. 22(2), pages 167-179, May.
- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015.
"Should tax policy favor high- or low-productivity firms?,"
European Economic Review, Elsevier, vol. 73(C), pages 18-34.
- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2012. "Should tax policy favor high- or low-productivity firms?," Discussion Papers in Economics 14277, University of Munich, Department of Economics.
- Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013. "Should tax policy favour high or low productivity firms?," Working Papers 1308, Oxford University Centre for Business Taxation.
- Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
- Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer, 2012. "Should Tax Policy Favor High- or Low-Productivity Firms?," CESifo Working Paper Series 4034, CESifo.
- Romualdas Ginevičius & Agnė Šimelytė, 2011. "Government incentives directed towards foreign direct investment: a case of central and eastern europe," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 12(3), pages 435-450, May.
- Jonathan Jones, 2017. "Agglomeration economies and the location of foreign direct investment: A meta-analysis," Journal of Regional Science, Wiley Blackwell, vol. 57(5), pages 731-757, November.
- Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
- Basile, Roberto & Castellani, Davide & Zanfei, Antonello, 2008.
"Location choices of multinational firms in Europe: The role of EU cohesion policy,"
Journal of International Economics, Elsevier, vol. 74(2), pages 328-340, March.
- Roberto Basile & Davide Castellani & Antonello Zanfei, 2007. "Location choices of multinational firms in Europe: the role of EU cohesion policy," Quaderni del Dipartimento di Economia, Finanza e Statistica 32/2007, Università di Perugia, Dipartimento Economia.
- Peter Bolcha, 2008. "O výpočte fiškálneho dopadu investičnej podpory [On calculus of fiscal impact of investment incentives]," Politická ekonomie, Prague University of Economics and Business, vol. 2008(2), pages 257-274.
- Isabel Faeth, 2009. "Determinants Of Foreign Direct Investment – A Tale Of Nine Theoretical Models," Journal of Economic Surveys, Wiley Blackwell, vol. 23(1), pages 165-196, February.
- Nalin Kumar Ramaul & Pinki Ramaul, 2016. "Determinants of Industrial Location Choice in India: A Polychoric Principal Component Analysis Approach," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), vol. 14(1), pages 29-56, June.
- Adelaide Baronchelli & Teodora Erika Uberti, 2021. "International Economic Integration: Comparing Exports and FDI Networks in the New Millennium," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 13(11), pages 1-30, November.
- Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415.
- Schjelderup, Guttorm, 2015.
"Taxing mobile capital and profits: The nordic welfare states,"
Discussion Papers
2015/30, Norwegian School of Economics, Department of Business and Management Science.
- Guttorm Schjelderup, 2015. "Taxing Mobile Capital and Profits: The Nordic Welfare States," CESifo Working Paper Series 5603, CESifo.
- Görg, Holger, 2002. "Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs," IZA Discussion Papers 665, Institute of Labor Economics (IZA).
- Holger Görg, 2003. "Foreign direct investment, investment incentives, and firing costs: A disadvantage for "inflexible Europe"?," European Economy Group Working Papers 30, European Economy Group.
- Gross, Dominique M. & Ryan, Michael, 2008. "FDI location and size: Does employment protection legislation matter?," Regional Science and Urban Economics, Elsevier, vol. 38(6), pages 590-605, November.
- Andreea - Lavinia Cazacu (NEAMTU), 2017. "Transfer Prices - An International Problem," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 19-25, November.
- Jost, Thomas & Nunnenkamp, Peter, 2002. "Bestimmungsgründe deutscher Direktinvestitionen in Entwicklungs- und Reformländern: hat sich wirklich etwas verändert?," Kiel Working Papers 1124, Kiel Institute for the World Economy (IfW Kiel).
- Cazacu (NEAMTU), Andreea - Lavinia, 2017. "Transfer prices - an international problem," MPRA Paper 83661, University Library of Munich, Germany.
More about this item
Keywords
tax optimization; harmful competition; aggressive tax planning; transfer pricing; tax havens; lobbying; subventions; fiscal incentives; flat tax;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:econom:v:4:y:2016:i:2:p:75-93:n:7. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.