Matches in DBpedia 2014 for { <http://dbpedia.org/resource/Tax_exporting> ?p ?o. }
Showing items 1 to 16 of
16
with 100 items per page.
- Tax_exporting abstract "Tax exporting occurs when a country (or other jurisdiction) indirectly encourages economic activity to move to another country (or jurisdiction) with a lower tax burden. This is more likely if the economic activity is more mobile. For example, land is not mobile, so it is difficult (if not impossible) for a country to export land taxes to another country. On the other hand, investment capital is more mobile, so heavy capital taxes will encourage capital to move to another country.Tax exporting is not just relevant for countries. Sub-national jurisdictions (such as states, provinces and local governments) can export economic activity to nearby jurisdictions if their tax rates are excessive.The theoretical argument from optimal tax theory is that activities with high elasticities (of supply or demand) should have a lower tax rate (this is also known as Ramsey taxation). This will maximise social welfare.[citation needed]Based on this argument, the highest rates of tax should apply to land, lower tax rates should apply to labour, and the lowest to capital. This of course ignores equity arguments, which would probably argue for higher tax rates on capital and lower on labour.[citation needed]".
- Tax_exporting thumbnail German_GDP_in_tax_havens.png?width=300.
- Tax_exporting wikiPageExternalLink 2117309.
- Tax_exporting wikiPageID "2351125".
- Tax_exporting wikiPageRevisionID "527314524".
- Tax_exporting hasPhotoCollection Tax_exporting.
- Tax_exporting subject Category:Taxation.
- Tax_exporting subject Category:Taxation_and_efficiency.
- Tax_exporting comment "Tax exporting occurs when a country (or other jurisdiction) indirectly encourages economic activity to move to another country (or jurisdiction) with a lower tax burden. This is more likely if the economic activity is more mobile. For example, land is not mobile, so it is difficult (if not impossible) for a country to export land taxes to another country.".
- Tax_exporting label "Tax exporting".
- Tax_exporting sameAs m.075w5_.
- Tax_exporting sameAs Q7689435.
- Tax_exporting sameAs Q7689435.
- Tax_exporting wasDerivedFrom Tax_exporting?oldid=527314524.
- Tax_exporting depiction German_GDP_in_tax_havens.png.
- Tax_exporting isPrimaryTopicOf Tax_exporting.
