Stock Image

Corporate Tax Competition for Investment

Ricardo Pinheiro Alves

Published by LAP LAMBERT Academic Publishing
ISBN 10: 3838369270 / ISBN 13: 9783838369273
New / Paperback / Quantity Available: 20
From BuySomeBooks (Las Vegas, NV, U.S.A.)
Available From More Booksellers
View all  copies of this book
Add to basket
List Price: US$
Price: US$ 153.65
Convert Currency
Shipping: US$ 3.95
Within U.S.A.
Destination, Rates & Speeds

30 Day Returns Policy

Save for Later

About the Book

Bibliographic Details


Title: Corporate Tax Competition for Investment

Publisher: LAP LAMBERT Academic Publishing

Binding: Paperback

Book Condition: New

Book Type: Paperback

Description:

Paperback. 372 pages. Dimensions: 8.6in. x 5.9in. x 0.9in.Tax competition models show taxation as a key variable in investment location decisions. Countries reduce taxation to attract firms. Firms locate their investments where the net return on capital is higher due to a lower tax burden. But tax competition is not optimal because the lowering of the tax burden causes an inefficient allocation of capital and provision of public goods. Thus, tax policies in an economic area such as the European Union should be coordinated. This book presents a behavioural approach where both uncertainty and the cognitive characteristics of managers have a central role. Investment location decisions are shown to be significantly explained by heuristics arising from the uncertainty faced by managers, while the role of taxation appears to be less significant than it is usually assumed. Therefore, not only countries should reconsider emphasizing taxation when implementing policies to attract investment but the main argument for corporate tax integration in the EU simply vanishes. The book may help managers dealing with investment decisions, public officials designing incentives to attract firms and lecturers in international economics or management. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Bookseller Inventory # 9783838369273

About this title:

Synopsis: Tax competition models show taxation as a key variable in investment location decisions. Countries reduce taxation to attract firms. Firms locate their investments where the net return on capital is higher due to a lower tax burden. But tax competition is not optimal because the lowering of the tax burden causes an inefficient allocation of capital and provision of public goods. Thus, tax policies in an economic area such as the European Union should be coordinated. This book presents a behavioural approach where both uncertainty and the cognitive characteristics of managers have a central role. Investment location decisions are shown to be significantly explained by heuristics arising from the uncertainty faced by managers, while the role of taxation appears to be less significant than it is usually assumed. Therefore, not only countries should reconsider emphasizing taxation when implementing policies to attract investment but the main argument for corporate tax integration in the EU simply vanishes. The book may help managers dealing with investment decisions, public officials designing incentives to attract firms and lecturers in international economics or management.

About the Author: PhD: University of Bath, UK. Assistant Professor at Universidade da Beira Interior, Covilhã, and Instituto de Artes Visuais, Design e Marketing, Lisboa, Portugal. Economist at the Portuguese Ministry of Economics.

"About this title" may belong to another edition of this title.

Bookseller & Payment Information

Payment Methods

This bookseller accepts the following methods of payment:

  • American Express
  • MasterCard
  • Visa

[Search this Seller's Books]

[List this Seller's Books]

[Ask Bookseller a Question]

Bookseller: BuySomeBooks
Address: Las Vegas, NV, U.S.A.

AbeBooks Bookseller Since: May 21, 2012
Bookseller Rating: 5-star rating

Terms of Sale:

We guarantee the condition of every book as it's described on the Abebooks web
sites. If you're dissatisfied with your purchase (Incorrect Book/Not as
Described/Damaged) or if the order hasn't arrived, you're eligible for a refund
within 30 days of the estimated delivery date. If you've changed your mind about a book that you've ordered, please use the Ask bookseller a question link to contact us and we'll respond within 2 business days.

BuySomeBooks is operated by Drive-On-In, Inc., a Nevada co...

[More Information]

Shipping Terms:

Orders usually ship within 1-2 business days. Books are shipped from multiple locations so your order may arrive from Las Vegas,NV, Roseburg,OR, La Vergne,TN, Momence,IL, or Commerce,GA.


Store Description: BuySomeBooks is great place to get your books online. With over eight million titles available we're sure to have what you're looking for. Despite having a large selection of new books available for immediate shipment and excellent customer service, people still tell us they prefer us because of our prices.