Tax competition: a literature review

Genschel, Philipp; Schwarz, Peter

doi:10.1093/ser/mwr004

Cited by 210 publications

(119 citation statements)

References 54 publications

Supporting

Mentioning

116

Contrasting

Unclassified

Order By: Relevance

“…Looking forward, some commentators have suggested that the global economic crisis will slow tax competition and increase tax cooperation (Genschel and Schwarz 2011); certainly the crisis has pushed 'unfair' tax competition up the agenda once more --witness President Sarkozy's fury that Ireland should simultaneously be bailed out and continue to practice what he regards as 'fiscal dumping' (Economist 2011). It has also given fresh impetus to Commission's ambitions for a common consolidated corporate tax base (European Commission 2011).…”

Section: Discussionmentioning

confidence: 99%

When Policy Worlds Collide: Tax Competition, State Aid, and Regional Economic Development in the EU

Wishlade

2012

Journal of European Integration

View full text Add to dashboard Cite

This paper explores the relationship between tax competition, regional development and state aid control. In the 1990s, partly against the backdrop of the impact of globalisation on tax revenues, 'unfair' tax competition rose up the policy agenda. EU and OECD initiatives led to the amendment of various tax measures sometimes, paradoxically, enhancing their attractiveness. In parallel, the European Commission pursued an increasingly rigorous approach to disciplining regional aid --even in the most disadvantaged regions. Meanwhile, the European courts addressed the longstanding question of whether corporate tax rates set by regional authorities involve state aid. The consequence of these policy outcomes is that national governments and 'genuinely' autonomous regional authorities may operate more generous tax measures than those authorised under the state aid rules in the most severely disadvantaged regions. This raises important issues for EU cohesion policy, small island economies, and the relationship between EU competition policy and taxation.

show abstract

Section: Discussionmentioning

confidence: 99%

When Policy Worlds Collide: Tax Competition, State Aid, and Regional Economic Development in the EU

Wishlade

2012

Journal of European Integration

View full text Add to dashboard Cite

show abstract

“…For instance, a large body of literature on international tax competition suggests that globalisation curbs the governments' ability to tax increasingly mobile production factors such as capital and highly skilled workers (see, e.g., Genschel and Schwarz, 2011;Keen and Konrad, 2012, for extensive recent surveys). More speci…cally, since income tax rates of competing jurisdictions are strategic complements (e.g., Brueckner, 2003;Revelli, 2005), the observed locational choices of workers (e.g., Liebig and Sousa-Poza, 2005; Schmidtheiny, 2006, for Switzerland;Hsieh and Wang, 2011, for the US) provide indirect evidence for the existence of local and international income tax competition between districts and countries for high-skilled workers.…”

Section: Declining Tax Ratesmentioning

confidence: 99%

Education Policy, Student Migration, and Brain Gain

Haupt¹,

Krieger²,

Lange³

2015

The Mobility of Students and the Highly Skilled

View full text Add to dashboard Cite

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may January 2013Abstract In this paper, we analyse how increasing student migration from a less developed to a developed country alters education policy in the developed country, and how it a¤ects human capital and welfare in the two countries. We argue that a higher permanent migration probability, i.e., a higher probability that international students continue to stay in their host country after graduation, incentivises the host country to improve its education quality. A higher education quality in turn raises the human capital of all students, including returning students. As long as the permanent migration probability is not too large, this positive quality e¤ect increases human capital and welfare in both the less developed country (LDC) and the developed host country. Thus, a brain gain to the LDC occurs. A decline in the taxes on labour income in the two countries can reinforce this brain gain, although the developed country then raises the tuition fees.Keywords: Brain gain; education; human capital; mobility; return migration. JEL classi…cation: F22; I28; H52.We thank Alessandra Casarico, Silke Uebelmesser, Marcel Gérard, Panu Poutvaara, Daniel Shilcof, and David Wildasin for very helpful comments. We have also bene…ted from discussions at the workshop on 'Globalization, Education and Taxation' in Konstanz, at the CESifo Venice Summer Institute workshop on 'Cross-Border Mobility of Students and Researchers', and at the Ifo Institute in Munich. Thomas Lange gratefully acknowledges …nancial support from the Fritz Thyssen Stiftung (Project on 'Globalization, Education and Taxation').y Plymouth University, School of Management, Drake Circus, Plymouth, Devon, PL4 8AA, UK; E-Mail: alexander.haupt@plymouth.ac.uk; and CESifo, Munich, Germany z University of Freiburg, Department of Economics, 79085 Freiburg, Germany; E-Mail: tim.krieger@vwl.uni-freiburg.dex acatech -National Academy of Science and Engineering, Geschäftsstelle, Residenz München, Hofgartenstraß e 2, 80539 Munich, Germany, E-Mail: lange@acatech.de MotivationAdvancing production technologies and the growing complexity of service industries will demand an increasingly larger share of highly quali…ed workers in the future labour force. At the same time, the ageing of workforce will not only depress overall labour supply but also put strains on public …nances, as old age-related spending is expected to grow at a higher rate than tax revenues and social securi...

show abstract

“…In the field of public economy, one of the fiscal issues in tax competition is about creating efficiency. An efficient tax competition may use models of economy which are aimed at exclusively evaluating the tax competition in one dimension (Genschel, 2011).…”

Section: Introductionmentioning

confidence: 99%

Evaluation of Investment Policy in the Form of Tax Holiday in Order to Increase Indonesian Economic Growth

Mulyono¹,

Mustikasari²

2018

Proceedings of the 1st International Conference Postgraduate School Universitas Airlangga : "Implementation of Climate Change A

View full text Add to dashboard Cite

Abstract-This study aims to evaluate investment policy in the form of tax reduction facilities as a result of the slowing down of the economic sector and the impact of global business competition resulting in a decline in foreign investor confidence in investing in Indonesia. This research was done in the form of qualitative research type using an exploratory study. The data collection technique used was preliminary surveys, direct interviews and direct observation with the policy actors. The results showed that tax investment policy in the form of tax holidays indicate that the tax incentive policy in Indonesia has little impact on the increase of economic growth. It is proven that there are regulations that do not yet reflect the efficiency of foreign investors for the industrial discrepancies set by the Government in stimulating investment and human resource limitations in relation to the Directorate General of Taxes.

show abstract

Tax competition: a literature review

Cited by 210 publications

References 54 publications

When Policy Worlds Collide: Tax Competition, State Aid, and Regional Economic Development in the EU

When Policy Worlds Collide: Tax Competition, State Aid, and Regional Economic Development in the EU

Education Policy, Student Migration, and Brain Gain

Evaluation of Investment Policy in the Form of Tax Holiday in Order to Increase Indonesian Economic Growth

Contact Info

Product

Resources

About