Browsing NHH Brage by Author "Janeba, Eckhard"
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm (Discussion paper;6/22, Working paper, 2022-02-07)The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decline of corporate tax rates. We study the revenue effects of the GMT by focusing on strategic tax setting effects. The direct effect ... -
The welfare effects of tax competition reconsidered : politicians and political institutions
Janeba, Eckhard; Schjelderup, Guttorm (Report, Research report, 2008-06) -
The welfare effects of tax competition reconsidered : politicians and political institutions
Janeba, Eckhard; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-10)The views on the welfare effects of tax competition differ widely. Some see the fiscal externalities as the cause for underprovision of public goods, while others see tax competition as means to reduce government inefficiencies. ... -
Why Europe should love tax competition - and the U.S. even more so
Schjelderup, Guttorm; Janeba, Eckhard (Discussion paper, Working paper, 2004-04)Is global competition for mobile capital harmful (less public goods) or beneficial (less government waste)? This paper combines both aspects within a generalized version of the comparative public finance model (Persson, ...