Abstract

http://ssrn.com/abstract=1008257
 
 

References (77)



 


 



Cross-Country Competition in Corporate Taxes


Paolo Pertile


University of Verona - Department of Economics

2006


Abstract:     
With economic integration rapidly growing at all level, understanding the incentives that this provides in the design of fiscal policies at the national level is fundamental. The most obvious implication of international competition on the taxation of mobile factors is a race to the bottom in the determination of tax rates. However, empirical evidence on the relationship between the strength of competitive pressures and corporate tax rates is mixed. The present paper aims to provide an in depth analysis of the implications of the diverse assumptions that have been made in the theoretical literature. Moreover, the main approaches to the empirical analysis of the relationship between competition and the level of taxation are presented. The paper shows that a large number of factors play a role and accounting for the interactions among all of them in a single model is extremely complicated. This may be seen as a main determinant of the variety in the results obtained so far, both in theoretical and empirical research.

Number of Pages in PDF File: 29

Keywords: Tax competition, corporate taxation

JEL Classification: H20, H21, H25

working papers series


Download This Paper

Date posted: August 27, 2007  

Suggested Citation

Pertile, Paolo, Cross-Country Competition in Corporate Taxes (2006). Available at SSRN: http://ssrn.com/abstract=1008257 or http://dx.doi.org/10.2139/ssrn.1008257

Contact Information

Paolo Pertile (Contact Author)
University of Verona - Department of Economics ( email )
Via dell'Artigliere, 8
Verona, 37129
Italy
Feedback to SSRN


Paper statistics
Abstract Views: 426
Downloads: 88
Download Rank: 170,853
References:  77

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.234 seconds