Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada

Article Abstract:

Tax planning strategies assists the shifting of income by firms operating in multiple jurisdictions The effects of income shifting on real investment, government revenues and tax base elasticities are examined.

Canada, Investments

---

Income segregation and local progressive taxation: empirical evidence from Switzerland

Article Abstract:

Income level division in urban areas and regional taxation regulations on these divisions is analyzed by focusing on Switzerland.

Switzerland, Income Distribution, Evaluation, Metropolitan areas, Regional development

---

Demand and distance: evidence on cross-border shopping

Article Abstract:

The impact of foreign taxes on market for public goods in the border regions and domestic revenue from it is discussed.

Sales & consumption, Sweden, Taxation, Shopping, Public goods, Market size

Similar abstracts:

• Abstracts: Public health investments and the infant mortality gap: evidence from federal sanitation interventions on U.S. Indian reservations
• Abstracts: The income elasticity of demand for housing: evidence from concentration curves. The relation between financial and housing wealth: evidence from Dutch households
• Abstracts: Income, residential location, and mode choice. Measuring the importance of location in house price appreciation
• Abstracts: Commodity taxation with administered and free market prices: theory and an application to China. Tariff design and reform in a revenue-constrained economy: theory and an illustration from India
• Abstracts: Nurturing leaders for government and opposition: Political schools in Japan. Rice, oil and the atom: A study of the role of key material resources in the security and development of Japan

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.