Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 22 for “"Tax competition"”.
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Sales Tax Competition: Empirical Business Implications for Policymakers
The exhaustive existing literature on sales tax competition has had a focus on state data or case-studies of specific areas. This is natural because these data are usually easily obtained, and the concept of a national panel of sales tax rate data below a state level has been out of reach thus far. …
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Tax competition and its implications for Southern Africa
… this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation. From a theoretical perspective, tax competition can be explained as a process that involves various measures or strategies that governments can take on the same but …
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Three essays on public finance: Voting, tax competition, and optimal club composition
The first essay analyzes the behavior of an imperfectly mobile voter in the presence of property value capitalization. It is shown in a dynamic model that the voter's ideal public spending level reflects a blend of his own preferences and those of the future occupant of his property. Although the …
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Planning for a "sudden-death" inventory loss triggered by international tax competition
This study addresses a medical device company's need to relicense its products for export after declaring a new legal manufacturer. New license applications are approved at an unknown date with increasing probability within a finite time horizon. Approval results in the instantaneous obsolescence, …
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Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.
… whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of member states endeavouring to achieve a common approach to the treatment and application of tax incentives and simultaneously avoid …
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Essays in the Theory of Public Goods
Finally, a tax competition model is proposed to study the impact of Pigouvian pollution taxes on the location and output decisions of freely mobile firms. In the model, capital is characterized as either polluting or nonpolluting and then regional planners are permitted to independently select tax …
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Essays in Public Economics
"The first essay analyzes a model of strategic tax competition with mobile capital and mobile identical consumers. The obtained results are compared to the traditional model with an immobile population. In addition to the fiscal and pecuniary externalities present in the standard model, a new …
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The Electoral Temptations of Natural Resource Revenues: Towards a Theory on the Origins of Sovereign Wealth Funds in Canada
… of incumbent governments. In an era of global tax competition, electoral resistance to taxation, and growing demographic pressures on public expenditures, governments have turned to sovereign wealth funds to generate much needed revenues while avoiding tax increases more visible to their …
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Preferential Trade Agreements, taxation, and industry location
… excluded countries and result in inter-regional tax competition. Nonetheless, this connection has not so far been fully analysed in the literature. This thesis is an attempt to fill in this gap in the theoretical literature by examining the effects of the formation of a PTA on the location of …
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Competing for Foreign Direct Investment Through Investment in Public Infrastructure
… firms into exporters. The third essay models a competition - for - FDI game between governments that use different policy instruments: one government invests in public infrastructure, while the other uses its corporate tax rate to entice foreign firms. We model a monopolistic multinational firm, …
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Policies of different governments : persistence and interactions
… 2 considers the political implications of tax competition between countries of different sizes. Smaller countries competing for internationally mobile capital set lower tax rates than their larger counterparts. This is because they perceive higher elasticity of capital with respect to their …
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CAPITAL INVESTMENT DECISIONS OF LARGE INDUSTRIAL FIRMS IN MAJOR EUROPEAN COUNTRIES
… We particularly concentrate on three issues: the taxation of capital in the EU, the role of agency costs of debt on investment decisions, and the empirical analyses of the investment-uncertainty relationship. First, based on a dynamic system in capital and Tobin's q ratio, some simplified …
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Three Essays in Urban and Public Economics
… by local jurisdictions. Chapter 1 considers tax competition between jurisdictions when investors have attachment to home. With mobile capital, jurisdictions' fear of loss of capital investment, induces inefficiently low tax rates, resulting in underprovision of public goods relative to the …
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How Should New Zealand Tax its Inbound Investors? The development of a tax policy framework and an analysis of current settings against the framework
Tax competition has put pressure on policy makers around the globe to reduce the tax burden on mobile forms of capital, including from inbound investors. New Zealand has not been immune to this trend. Many inbound debt investors will not contribute any tax to New Zealand’s tax base and inbound …
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Legal aspects of international tax planning for sportspeople and entertainers: a critical examination from a UK perspective, with comparative analysis from a US perspective, of the degree to which offshore financial centres can provide effective tools for international tax planning for sportspeople and entertainers
… stated that academic research into international tax law was in its early stages of development. Today, with the increasing globalisation of finance, the growth in offshore financial centres and the unprecedented mobility of capital and labour, the need for such continued research is compelling. …
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A critical evaluation of the 1964 preferencial agreement (Labour agreement) for Mozambique mineworkers in the light of the South Africa - Mozambique DTC and the SADC treaty
… on the South African mines were exempt from any taxes on their South African source income. Although outdated, the agreement is still in force today and is used by the South African mines to enter into employment contracts with Mozambican mineworkers. Many countries in the SADC region enter into …
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Essays on State Business Tax Incentives and Policy Diffusion
States' use of tax incentives to lure business investment has drawn a lot of attention from policymakers, the public, and academics. Despite mixed assessments of their efficacy in creating net increases in jobs and investment, business tax incentives continue to be highly popular among state …
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Essays on Public Economics and Spatial Econometrics
… of fiscal variables (budget balance, tax revenue, and public expenditure) and the spillover effect of conflict on the level of local jurisdictions. The first study provides an empirical investigation of fiscal interactions in the context of a developing country. I examined three fiscal …
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In search of the incidence of the corporate tax on employment and wages: evidence from U.S. state tax reforms
… inversions designed to minimize corporate tax liabilities. Moreover, secular stagnation and ever-decreasing levels of corporate tax collections by federal and state jurisdictions in the U.S contributed to the resurgence of a widespread interest in tax reform. To reduce corporate tax evasion …
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Three Essays on the Spatial Autoregressive Model in Spatial Econometrics
… example involving the school district income tax in Iowa in 2009. Among 361 school districts, 18.3 percent had rates of zero, so it fits the Tobit setting. Testing results indicate the existence of tax competition among neighboring school districts.Chapter Three considers the specification and …
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