دانلود مقاله ISI انگلیسی شماره 49821
عنوان فارسی مقاله

رقابت مالیاتی ناقص برای سود، تعادل نامتقارن و پناهگاه های مالیاتی مفید

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49821 2010 12 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of International Economics, Volume 81, Issue 2, July 2010, Pages 253–264

کلمات کلیدی
رقابت مالیاتی - تغییر سود - پناهگاه های مالیاتی
پیش نمایش مقاله
پیش نمایش مقاله رقابت مالیاتی ناقص برای سود، تعادل نامتقارن و پناهگاه های مالیاتی مفید

چکیده انگلیسی

We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction with the lowest tax rate does not necessarily attract all shifted profits. Under this assumption, tax competition between a large number of identical countries may lead to either a symmetric equilibrium with no profit shifting or an asymmetric equilibrium where firms shift profits from high-tax to low-tax countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect’ — tax havens attract tax base from countries — and a ’competition effect’ — the optimal response to the increased tax sensitivity of tax bases involves a reduction of tax rates. Starting from an asymmetric equilibrium, however, tax havens also raise the tax revenue of countries through a ’crowding effect’ — tax havens make it less attractive to compete for profits and thus induce low-tax countries to become high-tax countries. We demonstrate that the latter effect may dominate the former effects so that countries, on balance, benefit from the presence of tax havens.

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