• Go to main content.
  • Go to search.
  • For Media
EN / DE
IFW-Logo IFW-Logo
  • Topics
    • War against Ukraine
      • Overview page
      • Ukraine Support Tracker
    • International Trade
      • Overview page
      • Kiel Trade Indicator
    • The Corona Crisis
    • Economic Outlook
      • Overview page
      • Outlook Redirect
    • Climate and Energy
    • Refugees in Europe
    • Tension within the European Union
    • Economic Policy in Germany
    • All Topics
  • Experts
  • Publications
  • Institute
    • About the Kiel Institute
      • Overview page
      • Organization
      • History
      • Club of Economic Science
      • Partners & Networks
      • Support us
    • Research Centers
      • Overview page
      • Business Cycles and Growth
      • Global Commons and Climate Policy
      • Global Cooperation and Social Cohesion
      • Innovation and International Competition
      • International Development
      • International Finance and Macroeconomics
      • International Trade and Investment
      • Trade Policy
    • Initiatives
      • Overview page
      • Kiel Centre for Globalization
      • Kiel Institute Africa Initiative
      • Kiel Institute China Initiative
    • Career & Education
      • Overview page
      • Job Vacancies
      • Education
      • Advanced Studies Program
      • Equal Opportunity
    • Events
      • Overview page
      • International Business Cycle Forum
      • Forum on Globalization and Industrialization
      • Global Solutions Summit
      • Conferences
      • Prizes and Awards
      • Seminars & Workshops
      • Kiel Institute Summer School
  • For Media
EN / DE
  • Facebook
  • Twitter
  • Xing
  • LinkedIn
  • YouTube

* 5 Results

Suchfilter

  • Content Type

    • Publications (5)
  • Topics

    • Foreign Direct Investments (2)
  • Publication Type

    • Working Paper (3)
    • Journal Article (2)
  • Research

    • International Trade and Investment (3)
    • Public Policy under Globalisation (2)
    • Firm Strategies in Reaping Globalisation Gains (1)
  • Experts

    • Horst Raff (2)
    • Peter Egger (2)
    • Alfred Boss (1)
    • Catia Montagna (1)
    • Hassan Molana (1)
    • Holger Görg (1)
    • Michael Koop (1)
  • Last Month Last Year Select Period
    to

Sort by

  • Relevance
  • Date

Aktive Filter

  • Tags: Tax Competition
  • Remove all filters
  1. Publication

    Tax Rate and Tax Base Competition for Foreign Direct Investment

    01.10.2015

    This paper examines empirically whether governments behave strategically when setting corporate tax rates and tax bases, and – if so – how they react to changes in other countries’ tax rates and bases. Specifically, we estimate the slopes of tax...

  2. Publication

    Foreign direct investment, tax competition and social expenditure

    01.01.2009

    The aim of this paper is to make a first step towards studying the role of social expenditure and its interaction with corporate taxation in determining the destination of foreign direct investment (FDI) flows. Using panel data for 18 OECD...

  3. Publication

    Capital Income Taxation of Asymmetric Countries

    01.04.2001

    The paper analyzes the effects of a source-based capital income tax on production and market structures, trade and capital flows as well as national and global welfare. The analysis is carried by means of a general equilibrium model of trade which...

  4. Publication

    Tax Rate and Tax Base Competition for Foreign Direct Investment

    01.09.2011

    This paper argues that the large reduction in corporate tax rates and only gradual widening of tax bases in many countries over the last decades are consistent with tougher international competition for foreign direct investment (FDI). To make this...

  5. Publication

    Tax Competition and Tax Revenues

    01.07.2005

    It is often feared that tax competition might lead to a race to the bottom. The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual...

To Top

Connect

  • Experts
  • Job Vacancies
  • Media

Our Topics

Subject dossiers compile selected publications and articles by our experts on current economic policy topics as well as related projects and events.

Overview Subject Dossiers

Overview

  • About the Kiel Institute
  • Research Centers
  • Publications
  • Education
  • Events
Kiel Institute for
the World Economy
Kiellinie 66 | 24105 Kiel
Give us a call T +49 431 8814-1 Send us an e-mail E E-Mail Address protected. Please enable Javascript.

  • Facebook
  • Twitter
  • Xing
  • LinkedIn
  • YouTube
Logo of the Leibniz Association
  • Legal Notice
  • Privacy
  • eAccessibility