Safe haven or earnings stripping rules: a prisoner’s dilemma?

Kalamov, Zarko

doi:10.1007/s10797-019-09545-w

Cited by 4 publications

(4 citation statements)

References 22 publications

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“…Of these studies, the ones that are most relevant for the analysis we undertake in our paper are those that demonstrate how tax competition between different jurisdictions can be meaningfully viewed as a prisoner's dilemma game between these same jurisdictions. For more on this point, see Janeba and Peters (1999), Cremer and Gahvari (2006), Rixen (2011), andKalamov (2020). For a textbook discussion of this tax competition literature, see Hindriks and Myles (2013).…”

Section: The Theoretical Frameworkmentioning

confidence: 99%

Efficient Regional Taxes in the Presence of Mobile Creative Capital

Batabyal¹,

Nijkamp²

2022

Review of Regional Studies

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We study interregional competition for mobile creative capital between regions A and B. Regional authorities (RAs) in both regions use tax policy to attract the creative capital possessing members of the creative class to their region. The resulting tax revenues help RAs finance other objectives such as the provision of one or more public goods. In this setting, we accomplish five tasks. First, we explain the significance of a parameter ζ that is related to the marginal product of creative capital. Second, we compute the Nash equilibrium tax rates when each RA chooses its tax rate to maximize tax revenue. Third, we discuss how a decline in ζ affects the Nash equilibrium tax rates. Fourth, we determine the two efficient tax rates. Finally, we discuss the implications of our analysis for a policy that raises revenue by taxing creative capital.

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Section: The Theoretical Frameworkmentioning

confidence: 99%

Efficient Regional Taxes in the Presence of Mobile Creative Capital

Batabyal¹,

Nijkamp²

2022

Review of Regional Studies

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“…Moreover, they announced a focus toward deoffshorization of the economy (Wilson, 2015), in a number of countries, including Russia ("Message from the President to the Federal Assembly," 2013; Graaf & Visser, 2018), as indicated in scientific publications and official documents, in connection with which a whole range of changes are being made to the national tax legislation, which also have impact on taxpayer rights under DTT and their restriction (Buettner et al, 2017;Kalamov, 2020).…”

Section: Relevance Of the Researchmentioning

confidence: 99%

Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation

2020

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The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of controversial situations regarding double taxation are revealed. The general analysis of the basic concepts of legal regulation using Russian and foreign sources regarding restrictions on the exercise of taxpayer rights under double taxation avoidance agreements, principles and mechanisms in national legislation is carried out. Because of studying the terms of individual agreements on avoidance of double taxation to test the admissibility of applying national legislation, significant differences in the approaches of different countries and examples of law enforcement based on judicial practice are analyzed. The novelty of the article is the justification of the necessity of establishing the basic principles upon restricting taxpayer rights under double taxation avoidance agreements in national legislation. The practical significance of the work lies in identifying the role of mutual agreement procedures between the competent authorities of the contracting parties under double taxation avoidance agreements, as well as in stating recommendations on the practical application of the rules regarding the limitation of taxpayer rights under double taxation avoidance agreements. System analysis, expert analysis, event analysis, traditionally legal methods (formal and logical, comparative legal), structural analysis, and modeling research methods are used.

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confidence: 99%