• Corpus ID: 5882167

Draft International Tax Competition and Coordination

@inproceedings{Keen2012DraftIT,
  title={Draft International Tax Competition and Coordination},
  author={Michael Keen and Kai A. Konrad},
  year={2012}
}
This paper aims to provide a comprehensive survey o f the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the Keen-Kanbur model an d then survey frameworks to analyze countries’ bidding for firms, tax rate… 
tax.mpg.de

References

SHOWING 1-10 OF 49 REFERENCES
Tax Competition and Tax Coordination in the European Union
This paper examines the tax competition literature and attempts to draw out its implications for the debate on corporate tax coordination within the EU. It begins with the early basic tax competition…
Strategic delegation and international capital taxation
The literature on tax competition generally concludes that international coordination of capital taxes among symmetric countries increases tax rates. This paper investigates whether this conclusion…
Competition for foreign direct investments
International Tax Coordination: Regionalism Versus Globalism
Tax competition in the
In this connection, it may be interesting to explore whether a recent proposal by the Dutch government to introduce a tax on asset value, rather than a tax on the rate of return on these assets, will…
Preferential Trade Agreements and Tax Competition for Foreign Direct Investment
Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens
Tax competition with interregional differences in factor endowments
Preferential Regimes Can Make Tax Competition Less Harmful
  • M. Keen
  • Economics
    National Tax Journal
  • 2001
A key feature of the recent EU and OECD standards for good behavior in international taxation is a presumption against preferential tax regimes (such as those offering advantageous treatment to…
How large are the welfare costs of tax competition
...
...