Zobrazeno 1 - 10
of 460
pro vyhledávání: '"Ian Wooton"'
Publikováno v:
International Tax and Public Finance. 29:788-809
In this Policy Watch study, we explore the different approaches to corporate income tax (CIT) setting in three economically significant regions: USA, EU, and People’s Republic of China (PRC). We characterize tax-setting in the three regions as occu
Autor:
Ben Ferrett, Ian Wooton
Publikováno v:
International Tax and Public Finance. 28:366-385
We study the tax/subsidy competition between two countries to attract the FDI projects of two firms. We assume that governments lack the capacity to target every potential inward investor such that each can only bid for a single firm. When the charac
Autor:
Ian Wooton, Andreas Haufler
A core question regarding the increasing share of international trade in financial services is whether this causes banks to take more or fewer risks. We study this issue in a setting where two multinational banks engage in duopoly competition for the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c911c354f77a4cab3748b0abb10caecf
https://strathprints.strath.ac.uk/74184/7/Haufler_Wooton_CJE_2021_Multinational_banks_in_regulated_markets_is_financial_integration_desirable.pdf
https://strathprints.strath.ac.uk/74184/7/Haufler_Wooton_CJE_2021_Multinational_banks_in_regulated_markets_is_financial_integration_desirable.pdf
Autor:
Jie Ma, Ian Wooton
Publikováno v:
International Tax and Public Finance. 27:257-279
We analyse a firm’s investment decision in a regional economy composed of two countries. The firm already manufactures a horizontally differentiated good in the region, and we determine the firm’s equilibrium location choice for the new good and
Publikováno v:
International Journal (Toronto, Ont.)
Following Brexit (the withdrawal of the UK from the EU and the European Atomic Energy Community at the end of 31 January 2020), the British government stated that it hoped to reach a new trade agreement with Canada to be modelled after the Canada–E
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8dfb1d3d897aad1d20a3088193df9029
https://strathprints.strath.ac.uk/75266/7/Paquin_etal_IJ_2021_Quebec_Scotland_and_substate_governments_roles_in_Canadian_and_British.pdf
https://strathprints.strath.ac.uk/75266/7/Paquin_etal_IJ_2021_Quebec_Scotland_and_substate_governments_roles_in_Canadian_and_British.pdf
Autor:
Jan I. Haaland, Ian Wooton
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Journal of Comparative Economics
Journal of Comparative Economics, Elsevier, 2020, 48 (4), pp.891-912. ⟨10.1016/j.jce.2020.05.002⟩
Journal of Comparative Economics, Elsevier, 2020, 48 (4), pp.891-912. ⟨10.1016/j.jce.2020.05.002⟩
International audience; This paper revisits tax competition among governments for foreign direct investment (FDI) by considering the role played by the economic dynamism of competitors on the setting of corporate tax rates (CTRs). Using a database wi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1b80ea014ecb5221e3a1fc7367222f31
https://strathprints.strath.ac.uk/72307/1/Wooton_etal_JCE_2020_Is_international_tax_competition_only_about_taxes.pdf
https://strathprints.strath.ac.uk/72307/1/Wooton_etal_JCE_2020_Is_international_tax_competition_only_about_taxes.pdf
Autor:
Kate Hynes, Ian Wooton
Publikováno v:
International Tax and Public Finance. 28:364-365
We examine a two-period regional model with evolving economic geography, potentially creating incentives for firm relocation between periods. We argue that tax competition makes firms more footloose, but that this increases efficiency relative to the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c6f394891a54baca3075b3c2a303ed31
https://strathprints.strath.ac.uk/63708/1/Ferrett_etal_CJE_2018_Does_tax_competition_make_mobile_firms_more.pdf
https://strathprints.strath.ac.uk/63708/1/Ferrett_etal_CJE_2018_Does_tax_competition_make_mobile_firms_more.pdf