Pub Date : 1900-01-01DOI: 10.4337/9781802200355.00009
{"title":"The prohibitory approach to tax competition by the OECD, as supported by the EU","authors":"","doi":"10.4337/9781802200355.00009","DOIUrl":"https://doi.org/10.4337/9781802200355.00009","url":null,"abstract":"","PeriodicalId":147323,"journal":{"name":"The Regulation of Tax Competition","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131081483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4337/9781802200355.00010
Ioan Talpos̨, A. Crasneac
Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects.
{"title":"The effects of tax competition","authors":"Ioan Talpos̨, A. Crasneac","doi":"10.4337/9781802200355.00010","DOIUrl":"https://doi.org/10.4337/9781802200355.00010","url":null,"abstract":"Tax competition between governments is a research topic of growing importance in the context of globalization. This subject is particularly important for the European Union, characterized by a high degree of economic integration, single currency and free movement of goods, services, persons and capital. In this paper we define the concept of tax competition and we provide a review of the literature to highlight its potential effects.","PeriodicalId":147323,"journal":{"name":"The Regulation of Tax Competition","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132068785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4337/9781802200355.00004
M. Stewart
In 1996, the G7 Heads of State called for the OECD to pursue a multilateral approach to limit harmful tax practices. The OECD launched its report, Harmful Tax Competition—An Emerging Global Issue in 1998.1 The European Union also began to regulate tax competition among its members through the Primarolo Code of Conduct.2 The EU has continued to regulate tax concessions as state aid, with mixed success, since the 1990s, but only within the EU itself. The OECD Harmful Tax Competition project of the 1990s was a failure, largely because of dissent within its ranks. The report was rejected by Luxembourg and Switzerland, both countries that at the time offered low taxed opportunities benefiting from bank secrecy for investors. In 2001, the United States withdrew its support for the Harmful Tax Competition project at the commencement of the tenure of President Bush. The Harmful Tax Competition project and EU state aid developments emphasised the challenges facing rich countries in managing their tax bases arising from tax competition. Member states of the OECD and EU had become concerned when capital became increasingly mobile following the relaxation of currency controls in the 1980s. The question about whether, and in what circumstances, tax competition might be harmful or beneficial was hotly debated. The EU in releasing the Code of Conduct stated that fair competition could have positive effects, but that some kinds of tax competition were harmful if they would “unduly affect the location of business activity in the Community by being targeted merely at non-residents and by providing them with a more
1996年，七国集团国家首脑呼吁经合发组织采取多边办法限制有害的税收做法。经济合作与发展组织(OECD)于1998年发布了报告《有害的税收竞争——一个新兴的全球问题》。欧盟也开始通过《基本行为准则》(Primarolo Code of conduct)规范成员国之间的税收竞争。2自20世纪90年代以来，欧盟继续将税收优惠作为国家援助进行监管，取得了不同程度的成功，但仅限于欧盟内部。上世纪90年代，经合组织(OECD)的有害税收竞争项目失败了，主要原因是内部存在分歧。这份报告遭到了卢森堡和瑞士的拒绝，这两个国家当时都为投资者提供了从银行保密制度中获益的低税率机会。2001年，在布什总统任期开始时，美国撤回了对有害税收竞争项目的支持。有害税收竞争项目和欧盟国家援助的发展，突显了富裕国家在管理税收竞争带来的税基方面所面临的挑战。经济合作与发展组织(OECD)和欧盟(EU)成员国在上世纪80年代放松货币管制后，资本的流动性日益增强，这让它们感到担忧。关于税收竞争是有害的还是有益的，以及在什么情况下，这个问题引发了激烈的争论。欧盟在发布《行为准则》时指出，公平竞争可能产生积极影响，但某些类型的税收竞争是有害的，如果它们“仅仅针对非居民，并向他们提供更多的税收优惠，从而不当地影响商业活动在欧共体的位置”
{"title":"Foreword: The Regulation of Tax Competition: Rethinking Harmful Tax Competition in a Global Context","authors":"M. Stewart","doi":"10.4337/9781802200355.00004","DOIUrl":"https://doi.org/10.4337/9781802200355.00004","url":null,"abstract":"In 1996, the G7 Heads of State called for the OECD to pursue a multilateral approach to limit harmful tax practices. The OECD launched its report, Harmful Tax Competition—An Emerging Global Issue in 1998.1 The European Union also began to regulate tax competition among its members through the Primarolo Code of Conduct.2 The EU has continued to regulate tax concessions as state aid, with mixed success, since the 1990s, but only within the EU itself. The OECD Harmful Tax Competition project of the 1990s was a failure, largely because of dissent within its ranks. The report was rejected by Luxembourg and Switzerland, both countries that at the time offered low taxed opportunities benefiting from bank secrecy for investors. In 2001, the United States withdrew its support for the Harmful Tax Competition project at the commencement of the tenure of President Bush. The Harmful Tax Competition project and EU state aid developments emphasised the challenges facing rich countries in managing their tax bases arising from tax competition. Member states of the OECD and EU had become concerned when capital became increasingly mobile following the relaxation of currency controls in the 1980s. The question about whether, and in what circumstances, tax competition might be harmful or beneficial was hotly debated. The EU in releasing the Code of Conduct stated that fair competition could have positive effects, but that some kinds of tax competition were harmful if they would “unduly affect the location of business activity in the Community by being targeted merely at non-residents and by providing them with a more","PeriodicalId":147323,"journal":{"name":"The Regulation of Tax Competition","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133664354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4337/9781802200355.00013
{"title":"Final thoughts: tax competition in a global context","authors":"","doi":"10.4337/9781802200355.00013","DOIUrl":"https://doi.org/10.4337/9781802200355.00013","url":null,"abstract":"","PeriodicalId":147323,"journal":{"name":"The Regulation of Tax Competition","volume":"29 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120917115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4337/9781802200355.00012
{"title":"The regulation of tax competition: the regulatory approach","authors":"","doi":"10.4337/9781802200355.00012","DOIUrl":"https://doi.org/10.4337/9781802200355.00012","url":null,"abstract":"","PeriodicalId":147323,"journal":{"name":"The Regulation of Tax Competition","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134139255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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