Browsing Research Articles (Economics) by Subject "Tax competition"

Browsing Research Articles (Economics) by Subject "Tax competition"

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  • Dynamic inconsistency and preferential taxation of foreign capital 
    Kishore, Kaushal (Springer, 2017-06)
    In a two-period dynamic model in which a single country attempts to attract two large investors endowed with capital with varying rate of returns, we show that the result of Kishore and Roy (Econ Lett 124:88–92, 2014) that ...
  • An overview of commodity tax reform in Southern Africa 
    Robinson, Zurika; Robinson, Z. Clausen (Juta, 2004-06)
    Various studies have emphasised the trade and / or revenue implications of free trade. The purpose of this study is to investigate future tax implications of further economic integration. Additional considerations are ...