scholarly journals Unternehmungsbesteuerung - gibt es nationalstaatliche Handlungsspielräume?

2009 ◽  
Vol 39 (154) ◽  
pp. 47-63
Author(s):  
Astrid Kraus
Keyword(s):  
Tax Evasion ◽  
Tax Competition ◽  
Tax Rates ◽  
Economic Activities ◽  
Corporate Tax ◽  
Political Will ◽  
Industrial Countries ◽  
Taxable Income ◽  
International Tax Competition ◽  
International Tax

Like Germany, most industrial countries use international tax competition to justifY their corporate tax cuts. They argue that high nominal corporate tax rates will canse a shift of taxable income to low tax countries and reduce their overall economic attractiveness. Although at least the fear of tax evasion is not without any reason in globalised markets, there is scope to increase corporate taxation left unused because a lack of political will. However, the lack of binding international tax standards and harmonisation makes it difficult to stop tax competition effectively and to allow an adequate taxation of global players in the respective countries of economic activities.

International Tax Competition and Its Reflections in Turkey

2016 ◽  
pp. 176-200
Author(s):  
Semih N. Öz
Keyword(s):  
Tax Competition ◽  
Transfer Pricing ◽  
Fiscal Policies ◽  
Tax Rates ◽  
Tax Havens ◽  
International Tax Competition ◽  
Income Tax Law ◽  
International Tax ◽  
The Government ◽  
Defensive Measures

International tax competition has been significantly increased since 1980s as a result of liberalized financial and fiscal policies, while this leads sovereign nations faced budgetary deficit problems and public finance related considerations. This paper aims to analyze how Turkish tax system is affected by international tax competition, services submitted by tax havens and facilities used by multinationals. In 2006, a new Corporate Income Tax Law was introduced in Turkey. One of its purposes is to combat against harmful tax competition and therefore it covered defensive measures such as controlled foreign company (CFC), thin capitalization rule and transfer pricing regulation, to prevent companies from leaving their income abroad. This study aims to analyze effects of international tax competition in Turkey whether there are change in tax rates, tax structure, and tax revenue; and how the government respond it, as a beneficiary; or, a loser.

scholarly journals International tax competition and justice: The case for global minimum tax rates

2019 ◽  
Vol 18 (3) ◽  
pp. 242-263
Author(s):  
Andreas Cassee
Keyword(s):  
Tax Competition ◽  
Global Minimum ◽  
Point Of View ◽  
Self Determination ◽  
Tax Rates ◽  
Redistributive Taxation ◽  
International Tax Competition ◽  
Theories Of Justice ◽  
Independent Mechanism ◽  
International Tax

International tax competition undermines states’ capacity for redistributive taxation. It is thus problematic from the point of view of both cosmopolitan and internationalist theories of justice. This article examines the proposal of a fiscal policy constraint that prohibits tax policies if they are strategically motivated and harmful to effective fiscal self-determination internationally. I argue that we should opt for a more robust, preference-independent mechanism to prevent harmful tax competition instead. States should, as a matter of justice, accept global minimum tax rates on mobile tax bases.

scholarly journals The Impact of Globalization and International Tax Competition on Tax Policies

2020 ◽  
Vol 11 (4) ◽  
pp. 1
Author(s):  
Alla Sokolovska ◽  
Tetyana Zatonatska ◽  
Andriy Stavytskyy ◽  
Oleksii Lyulyov ◽  
Vincent Giedraitis
Keyword(s):  
Tax Competition ◽  
General Level ◽  
Tax Burden ◽  
Tax Rates ◽  
Negative Effects ◽  
Tax System ◽  
Association Agreement ◽  
International Tax Competition ◽  
International Tax ◽  
The Impact

The aim of the paper is to determine to what extent the strengthening of the transparency of the Ukrainian economy and its incorporation in international tax competition affects the tax policy of the country and the peculiarities of its tax system. In the study, the logical analysis of the direct and inverse relationship of changes in taxation with such manifestations of globalization, as the movement of capital and labor resources from Ukraine and to the country, is combined with an empirical (regression) analysis of the relationship between globalization and the main characteristics of the Ukrainian tax system. It is proved that the increase of incorporation of Ukraine in globalization processes, despite the reduction of taxes on the main factors of production, is accompanied by an increase in the general level of tax burden on the economy (tax rate). The above mentioned is a consequence of increase of other taxes, including excise, caused both by internal needs of Ukraine (conducting the policy of fiscal consolidation caused by large public debt, and increasing defense expenditures) and its international obligations (EU Association Agreement). The tax system in Ukraine is much stronger (about 25%) influenced by the general index of globalization in comparison with its subindex characterizing the economic component of globalization. Obviously, this is owing to the greater influence on taxation in Ukraine of other components of globalization such as political and social one. The results show that the growth of the globalization index is accompanied by rather expected effects such as reduction of corporate profit tax rates and personal income tax, transferring the tax burden from capital to labor and, to a greater extent, on consumption, improving business conditions in the context of tax payments, and specific increase in the general level of tax burden on the economy, significant losses of the state that is not so much from the reduction of tax rates as from the erosion of the tax base on income, which is the result of a combination of negative effects of external and internal factors; the threat of escalating the policy of low tax rates. It is recommended to the Ukrainian Government to focus increasingly on the tax evolution trends in post-socialist EU countries to strengthen Ukraine`s position in tax competition with this group of countries.

scholarly journals Navigating Disruption: The Politics of Business Tax Reform as Two-Level Game

2019 ◽  
pp. 667-692
Author(s):  
Geoffrey Hale
Keyword(s):  
Open Economy ◽  
Tax Competition ◽  
Tax Reform ◽  
Domestic Politics ◽  
The United States ◽  
International Investment ◽  
Political Commitment ◽  
International Tax Competition ◽  
Business Tax ◽  
International Tax

The author addresses the politics of business taxation and international tax competition as an interactive series of two- (and sometimes multi-) level games embedded in broader debates over international competition for investment and the distribution of fiscal costs and benefits within Canada. Drawing on several international relations theories (neo-institutionalist, public choice, and realist), the author explores the evolution of Canada's business tax system in relation to the evolving systems of other major competitors for international investment, especially the United States--changes that are occurring as part of a wider effort to balance and integrate competing and overlapping objectives of domestic and international economic policies. The author summarizes the historical and contemporary context for international tax competition, particularly with respect to income shifting, macro- and micro-challenges of tax arbitrage, and the tradeoffs involved in managing the domestic politics of taxation. The author concludes by identifying the options available for maintaining domestic fiscal and policy flexibility while responding effectively to growing tax competition, as embodied in the US tax reform of 2017 and other shifts in policy that point to declining political commitment to an open economy paradigm among Canada's major trading partners.

scholarly journals An Empirical Analysis Of The Impact Of Tax Rates On Subchapter S Elections

2011 ◽  
Vol 11 (2) ◽  
pp. 84
Author(s):  
Linda Burilovich
Keyword(s):  
Small Businesses ◽  
Tax Rates ◽  
Corporate Tax ◽  
Double Taxation ◽  
Trade Off ◽  
Taxable Income ◽  
Corporate Form ◽  
Empirical Tests ◽  
The Impact ◽  
Loss Firms

Selecting the appropriate form of organization may be a difficult choice for a small business firm. The corporate form offers legal liability but imposes double taxation. The choice often becomes a trade-off between the nontax benefits of incorporating and the costs of double taxation. Certain small businesses qualify to make an election under Subchapter S of the tax code which allows them to operate as a corporation, but avoid the corporate tax by passing through taxable income or loss to shareholders. These firms are known as S corporations. This article examines the impact of personal and corporate tax rates on the propensity for small businesses to elect to operate as S corporations. The behavior of gain and loss firms is analyzed separately. Empirical tests suggest that tax rates do have a significant and sometimes surprising impact on this choice. These findings have significance for policymakers in attempting to reduce the costs of taxes to new firms which may be inhibited from entering the market due to the impact of double taxation.

Sign in / Sign up

Export Citation Format

Share Document