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Мировой Опыт Оптимизации Налогообложения: Роль Налоговой Конкуренции И Оффшорных Центров В Мировом Хозяйстве
[International Experience of Tax Optimization - The Role of Tax Competition and Offshores in Global Economy]


  • Libman, Alexander


The paper looks at development and emergence of offshore jurisdictions as a strategy in global tax competition. It discusses the general logic of tax competition in international economy, specifics of offshors as participants of this competition and impact of interjurisdictional competition on Russian economy

Suggested Citation

  • Libman, Alexander, 2004. "Мировой Опыт Оптимизации Налогообложения: Роль Налоговой Конкуренции И Оффшорных Центров В Мировом Хозяйстве
    [International Experience of Tax Optimization - The Role of Tax Competition and Offshore
    ," MPRA Paper 17042, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:17042

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    References listed on IDEAS

    1. Joeri Gorter & Ruud de Mooij, 2001. "Capital income taxation in Europe; trends and trade-offs," CPB Special Publication 30, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Feld, Lars P. & Kirchgassner, Gebhard, 2003. "The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons," Journal of Public Economics, Elsevier, vol. 87(1), pages 129-155, January.
    3. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier.
    4. Wilson, John Douglas & Janeba, Eckhard, 2005. "Decentralization and international tax competition," Journal of Public Economics, Elsevier, vol. 89(7), pages 1211-1229, July.
    5. John Douglas Wilson & Roger H. Gordon, 2003. "Expenditure Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 399-417, April.
    6. Davies, Ronald B., 2005. "State tax competition for foreign direct investment: a winnable war?," Journal of International Economics, Elsevier, vol. 67(2), pages 498-512, December.
    7. Olivier Blanchard & Andrei Shleifer, 2001. "Federalism With and Without Political Centralization: China Versus Russia," IMF Staff Papers, Palgrave Macmillan, vol. 48(4), pages 1-8.
    8. Eggert, Wolfgang, 2001. "Capital tax competition with socially wasteful government consumption," European Journal of Political Economy, Elsevier, vol. 17(3), pages 517-529, September.
    9. Volckart, Oliver, 2000. "State Building by Bargaining for Monopoly Rents," Kyklos, Wiley Blackwell, vol. 53(3), pages 265-291.
    10. Budzinski, Oliver, 1999. "Wirtschaftspolitische Implikationen eines globalisierten Ordnungswettbewerbs aus evolutorischer Perspektive," Hannover Economic Papers (HEP) dp-225, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    11. Siebert, Horst, 2000. "Zum Paradigma des Standortwettbewerbs," Beiträge zur Ordnungstheorie und Ordnungspolitik, Mohr Siebeck, Tübingen;Walter Eucken Institut, Freiburg, Germany, edition 1, number urn:isbn:9783161473845.
    12. Markus Leibrecht & Roman Römisch, 2002. "Comparison of Tax Burdens," wiiw Research Reports 292, The Vienna Institute for International Economic Studies, wiiw.
    13. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
    14. Lars P. Feld, 2000. "Fiskalischer Wettbewerb und Einkommensumverteilung," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 1(2), pages 181-198, May.
    15. Wegener, Torsten, 2000. "Institutionelle Aspekte der Regionalisierung von Wirtschafts- und Strukturpolitik," Discussion Papers 3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Labour and Regional Economics.
    16. Roger H. Gordon & John D. Wilson, 1999. "Tax Structure and Government Behavior: Implications for Tax Policy," NBER Working Papers 7244, National Bureau of Economic Research, Inc.
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    More about this item


    Tax competition; tax optimization;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy


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