Journal: International Tax and Public Finance

Abbreviation

Int. tax public financ.

Publisher

Springer

Journal Volumes

ISSN

1573-6970
0927-5940

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2002 - 200952010 - 202011
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Publications 1 - 10 of 16
  • Tax rate and tax base competition for foreign direct investment
    Item type: Journal Article
    Egger, Peter; Raff, Horst (2015)
    International Tax and Public Finance
  • Introducing an IP License box in Switzerland: quantifying the effects
    Item type: Journal Article
    Chatagny, Florian; Köthenbürger, Marko; Stimmelmayr, Michael (2017)
    International Tax and Public Finance
    In response to mounting international pressure to reform the ring-fenced elements of its tax system, the Swiss government has put forward a comprehensive tax reform package. The proposal comprises the introduction of a license box, a substantial reduction in cantonal profit tax rates, and an allowance for excess corporate equity. We apply a computable general equilibrium model to quantify the economic effects of this reform. Our results reveal that the license box, combined with the reduction in the cantonal profit taxes, limits the outflow of the tax base of those companies that benefit from the current preferential tax treatment. The reduction in cantonal profit taxes and the fact that regularly taxed companies additionally benefit from the license box render the reform package costly, such that tax revenues might well decline after the reform.
  • On the spread of social protection systems
    Item type: Journal Article
    Egger, Peter; Radulescu, Doina M.; Strecker, Nora (2017)
    International Tax and Public Finance
    This paper undertakes an empirical analysis of the adoption of contributory social security systems and effective and specific contribution rates. Conditional on country-(time-)specific economic determinants of the setting of these components, the empirical analysis focuses on the role of contagion for policy adoption. Specifically, the paper assesses to which extent a country’s integration into the international network of economic and political cooperation, the similarity of political systems, and economic interdependence facilitate the adoption of a social security system, its components, and its contributions across economies. The findings suggest that proximity through common policy, geographical neighborhood, and common culture is important for the diffusion of any type of social security scheme among proximate countries. Further, contagion matters for the adoption probability of specific contribution systems as such, as well as for the setting of contribution rates for both employers and employees.
  • The welfare loss from differential taxation of sectors in Germany
    Item type: Journal Article
    Radulescu, Doina M.; Stimmelmayr, Michael (2010)
    International Tax and Public Finance
  • Firm-specific forward-looking effective tax rates
    Item type: Journal Article
    Egger, Peter; Loretz, Simon; Pfaffermayr, Michael; et al. (2009)
    International Tax and Public Finance
  • Capital taxation, investment, growth, and welfare
    Item type: Journal Article
    Bösenberg, Simon; Egger, Peter; Zoller-Rydzek, Benedikt Marian Maximilian (2017)
    International Tax and Public Finance
    This paper formulates a model of economic growth to study the effects of broad capital taxation (of profits, dividends, and capital gains) on macroeconomic outcomes in small open economies. A framework of exogenous growth permits modeling countries in transition to a country-specific steady state and to discern steady-state and transitory effects of shocks on economic outcomes. The chosen framework is amenable to structural estimation and, in view of the parsimony of the model, fits data on 79 countries over the period 1996–2011 well. The counterfactual analysis based on the estimated model suggests that capital-tax reductions induce positive effects on output and the capital stock (per unit of effective labor) that are economically significant and are accommodated within time windows of 5 years without much further economic response after that. The responses of economic aggregates are found to be relatively strongest to changes in corporate-profit-tax rates and weaker for dividend and capital-gains taxes.
  • Tax Competition and Fiscal Equalization
    Item type: Journal Article
    Köthenbürger, Marko (2002)
    International Tax and Public Finance
  • Trade and investment liberalization as determinants of multilateral environmental agreement membership
    Item type: Journal Article
    Egger, Peter; Larch, Mario; Jessberger, Christoph (2011)
    International Tax and Public Finance
  • Rent Taxation and its Intertemporal Effects in a Small Open Economy
    Item type: Journal Article
    Köthenbürger, Marko; Poutvaara, Panu (2009)
    International Tax and Public Finance
  • Effective Labor Taxation and the International Location of Headquarters
    Item type: Journal Article
    Egger, Peter; Radulescu, Doina M.; Strecker, Nora (2013)
    International Tax and Public Finance
Publications 1 - 10 of 16