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検索結果 16 件

A Global Minimum Tax for Large Firms Only : Implications for Tax Competition

A Global Minimum Tax for Large Firms Only : Implications for Tax Competition
紙文書・図像類
Haufler, Andreas, Kato, HayatoGraduate School of Economics, Osaka University2024-04Discussion Papers In Economics And Business24-06p.1-31
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  • 件名multinational firms tax avoidance profit shifting tax competition
  • 一般注記...imple model of tax competition and profit shi...... change in the tax competition equilibrium from a uniform to...

Taxing mobile and overconfident top earners

Taxing mobile and overconfident top earners
紙文書・図像類
Haufler, Andreas, Nishimura, YukihiroGraduate School of Economics, Osaka University2022-02Discussion Papers In Economics And Business21-26p.1-41
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  • 件名Overconfidence bonus taxes tax competition migration

Electoral Commitment in Asymmetric Tax-competition Models

Electoral Commitment in Asymmetric Tax-competition Models
紙文書・図像類
Nishimura, Yukihiro, Terai, KimikoGraduate School of Economics, Osaka University2021-07Discussion Papers In Economics And Business20-21-Rev.p.1-22
全国の図書館
  • 件名Capital-tax competition Election campaign promises As...
  • 一般注記...cal process of tax competition among asymmetric countries, h...

Is Environmental Tax Harmonization Desirable in Global Value Chains?

Is Environmental Tax Harmonization Desirable in Global Value Chains?
紙文書・図像類
Cheng, Haitao, Kato, Hayato, Obashi, AyakoGraduate School of Economics, Osaka University2020-05-09Discussion Papers In Economics And Business19-13-Rev.p.1-39
全国の図書館
  • 件名...ation Emission tax competition International coordination Tr...

Is Environmental Tax Harmonization Desirable in Global Value Chains?

Is Environmental Tax Harmonization Desirable in Global Value Chains?
デジタル文書・図像類
Cheng, Haitao, 加藤, 隼人, 小橋, 文子Graduate School of Economics, Hitotsubashi University2020-04
インターネットで読める全国の図書館
  • 件名...ation Emission tax competition International coordination Tr...

Enforcement Cooperation and Tax Competition Among Asymmetric Countries

Enforcement Cooperation and Tax Competition Among Asymmetric Countries
紙文書・図像類
Hindriks, Jean, Nishimura, YukihiroGraduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University2017-07Discussion Papers In Economics And Business17-23p.1-27
全国の図書館
  • 件名Profit shifting Tax competition Information sharing Tax leade...
  • 一般注記...igation of the tax competition, so that enfor......he Stackelberg tax competition where the larg......he Stackelberg tax competition.

Demographics and tax competition in political economy

Demographics and tax competition in political economy
紙文書・図像類
Morita, Tadashi, Sato, Yasuhiro, Yamamoto, KazuhiroGraduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University2016-05Discussion Papers In Economics And Business16-13p.1-26
全国の図書館
  • 件名tax competition majority voter political exte...
  • 一般注記...mes of capital tax competition in political economy. For thi...

The Direction of Strategic Delegation and Voter Welfare in Asymmetric Tax Competition Models

The Direction of Strategic Delegation and Voter Welfare in Asymmetric Tax Competition Models
紙文書・図像類
Terai, Kimiko, Nishimura, YukihiroGraduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University2016-11Discussion Papers In Economics And Business16-27p.1-22
全国の図書館
  • 件名Capital tax competition Strategic delegation Asymmetr...
  • 一般注記...onsequences of tax competition among asymmetr...... international tax competition. When the countries have diff...

Corporate Effective Tax Rates in Asian Countries

Corporate Effective Tax Rates in Asian Countries
デジタル文書・図像類
Suzuki, MasaakiInstitute of Economic Research, Kyoto University2013-08KIER Discussion Paper875
インターネットで読める全国の図書館
  • 要約等...possibility of tax competition among Asian co...... may engage in tax competition, at least over the EATR, for ...
  • 件名Corporate income tax Effective tax rates Tax incentives Tax competition

Mergers in Fiscal Federalism

Mergers in Fiscal Federalism
デジタル文書・図像類
Breuillé, Marie-Laure, Zanaj, SkerdilajdaCenter for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University2010-09
インターネットで読める全国の図書館
  • 件名Mergers Tax Competition Fiscal Federalism

Capital mobility-a resource curse or blessing? How, when, for whom?

Capital mobility-a resource curse or blessing? How, when, for whom?
紙文書・図像類
Ogawa, Hikaru, Oshiro, Jun, Sato, YasuhiroGraduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University2012-03Discussion Papers In Economics And Business12-05
全国の図書館
  • 件名capital market integration natural resource resource curse tax competition
  • 一般注記...on and capital tax competition. We developa framework involv...

The Silk Road: Tax competition among nation states

The Silk Road: Tax competition among nation states
デジタル文書・図像類
宮際, 計行Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University2009-04
インターネットで読める全国の図書館
  • 件名international tax competition international trade economic ...

The Silk Road: Tax competition among nation states

The Silk Road: Tax competition among nation states
デジタル文書・図像類
宮際, 計行Institute of Economic Research, Hitotsubashi University2009-04
インターネットで読める全国の図書館
  • 件名international tax competition international trade economic ...

Tax Competition, Public Good Provision, and Income Redistribution: The Case of Linear Capital Income Tax

Tax Competition, Public Good Provision, and Income Redistribution: The Case of Linear Capital Income Tax
紙文書・図像類
Ihori, Toshihiro, C.C., Yang日本経済国際共同センター2008-10Discussion paper series. CIRJE-FCIRJE-F-595
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  • 件名JEL classification: D72; F20; H41; H71 Tax competition Public goods Income redistrib...

Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods

Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods
紙文書・図像類
Ihori, Toshihiro, C., C. Yang日本経済国際共同センター2008-04Discussion paper series. CIRJE-FCIRJE-F-553
全国の図書館
  • 件名JEL classification: D72, F20, H41, H71 Tax competition Political competition Public ...

租税条約の経済学的考察

租税条約の経済学的考察
デジタル博士論文
大野, 太郎
インターネットで読める全国の図書館
  • 件名国際課税 国際租税競争 租税条約 International Taxation International Tax Competition International Tax Treaty

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