Tax competition and tax revenues

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/3670

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DC Field	Value	Language
dc.creator	Boss, Alfred	-
dc.date	2005	-
dc.date.accessioned	2013-10-16T06:04:17Z	-
dc.date.available	2013-10-16T06:04:17Z	-
dc.date.issued	2013-10-16	-
dc.identifier	http://hdl.handle.net/10419/3670	-
dc.identifier	ppn:495868809	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/3670	-
dc.description	It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries. It turns out that taxes on capital income contribute to the financing of public expenditures in a more or less unchanged extent; in addition, there are no significant changes of the level and the structure of total tax revenues.	-
dc.language	eng	-
dc.publisher	Kiel Institute for the World Economy (IfW) Kiel	-
dc.relation	Kieler Arbeitspapiere 1256	-
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen	-
dc.subject	H20	-
dc.subject	H87	-
dc.subject	ddc:330	-
dc.subject	Tax competition	-
dc.subject	Race to the bottom	-
dc.subject	Income tax revenues	-
dc.subject	Steuerwettbewerb	-
dc.subject	Kapitalertragsteuer	-
dc.subject	Steueraufkommen	-
dc.subject	Körperschaftsteuer	-
dc.subject	OECD-Staaten	-
dc.title	Tax competition and tax revenues	-
dc.type	doc-type:workingPaper	-
Appears in Collections:	EconStor

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