dc.contributor.author | Hines, James R. | |
dc.date.accessioned | 2006-09-19T11:41:09Z | |
dc.date.available | 2006-09-19T11:41:09Z | |
dc.date.issued | 2004 | |
dc.identifier.citation | Hines, James R. 'Sensible tax policies in open economies'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XXXIII, 2003/2004, pp1-39 | en |
dc.identifier.issn | 00814776 | |
dc.identifier.issn | JEL H21 | |
dc.identifier.other | JEL H87 | |
dc.identifier.other | JEL H25 | |
dc.identifier.other | JEL F23 | |
dc.identifier.other | Y | |
dc.description | Read before the Society, 23 October 2003 | en |
dc.description.abstract | This paper evaluates the design and the desirability of business taxes in small open
economies, in light of evidence of the impact of taxation on the activities of multinational
firms. The high degree of international capital mobility implies that small countries benefit by
reducing their tax rates below the rates of other countries with whom they compete, possibly
to the point of eliminating any taxes on inbound investment. Countries likewise have
incentives not to tax the foreign incomes of resident companies. Host countries that are
tempted to use their tax systems to subsidize and thereby encourage local employment, net
exports, research, or other activities of foreign investors may do so effectively, but greater
targeted activity of this kind typically comes at significant cost to the local economy.
Particular attention is paid to the experience of low rates of Irish taxation. | en |
dc.format.extent | 195728 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | en | en |
dc.publisher | Statistical and Social Inquiry Society of Ireland | en |
dc.relation.ispartofseries | Journal of the Statistical and Social Inquiry Society of Ireland | en |
dc.relation.ispartofseries | Vol. XXXIII 2003/2004 | en |
dc.source | Journal of The Statistical and Social Inquiry Society of Ireland | |
dc.source.uri | http://www.ssisi.ie | |
dc.subject | Foreign direct investment | en |
dc.subject | Foreign tax credit | en |
dc.subject | Corporate taxation | en |
dc.subject.ddc | 314.15 | |
dc.title | Sensible tax policies in open economies | en |
dc.type | Journal article | en |
dc.status.refereed | Yes | |
dc.identifier.uri | http://hdl.handle.net/2262/1437 | |