research paper on international taxation

Search Menu
Browse content in Arts and Humanities
Browse content in Archaeology
Anglo-Saxon and Medieval Archaeology
Archaeological Methodology and Techniques
Archaeology by Region
Archaeology of Religion
Archaeology of Trade and Exchange
Biblical Archaeology
Contemporary and Public Archaeology
Environmental Archaeology
Historical Archaeology
History and Theory of Archaeology
Industrial Archaeology
Landscape Archaeology
Mortuary Archaeology
Prehistoric Archaeology
Underwater Archaeology
Urban Archaeology
Zooarchaeology
Browse content in Architecture
Architectural Structure and Design
History of Architecture
Residential and Domestic Buildings
Theory of Architecture
Browse content in Art
Art Subjects and Themes
History of Art
Industrial and Commercial Art
Theory of Art
Biographical Studies
Byzantine Studies
Browse content in Classical Studies
Classical History
Classical Philosophy
Classical Mythology
Classical Literature
Classical Reception
Classical Art and Architecture
Classical Oratory and Rhetoric
Greek and Roman Epigraphy
Greek and Roman Law
Greek and Roman Papyrology
Greek and Roman Archaeology
Late Antiquity
Religion in the Ancient World
Digital Humanities
Browse content in History
Colonialism and Imperialism
Diplomatic History
Environmental History
Genealogy, Heraldry, Names, and Honours
Genocide and Ethnic Cleansing
Historical Geography
History by Period
History of Emotions
History of Agriculture
History of Education
History of Gender and Sexuality
Industrial History
Intellectual History
International History
Labour History
Legal and Constitutional History
Local and Family History
Maritime History
Military History
National Liberation and Post-Colonialism
Oral History
Political History
Public History
Regional and National History
Revolutions and Rebellions
Slavery and Abolition of Slavery
Social and Cultural History
Theory, Methods, and Historiography
Urban History
World History
Browse content in Language Teaching and Learning
Language Learning (Specific Skills)
Language Teaching Theory and Methods
Browse content in Linguistics
Applied Linguistics
Cognitive Linguistics
Computational Linguistics
Forensic Linguistics
Grammar, Syntax and Morphology
Historical and Diachronic Linguistics
History of English
Language Acquisition
Language Evolution
Language Reference
Language Variation
Language Families
Lexicography
Linguistic Anthropology
Linguistic Theories
Linguistic Typology
Phonetics and Phonology
Psycholinguistics
Sociolinguistics
Translation and Interpretation
Writing Systems
Browse content in Literature
Bibliography
Children's Literature Studies
Literary Studies (Asian)
Literary Studies (European)
Literary Studies (Eco-criticism)
Literary Studies (Romanticism)
Literary Studies (American)
Literary Studies (Modernism)
Literary Studies - World
Literary Studies (1500 to 1800)
Literary Studies (19th Century)
Literary Studies (20th Century onwards)
Literary Studies (African American Literature)
Literary Studies (British and Irish)
Literary Studies (Early and Medieval)
Literary Studies (Fiction, Novelists, and Prose Writers)
Literary Studies (Gender Studies)
Literary Studies (Graphic Novels)
Literary Studies (History of the Book)
Literary Studies (Plays and Playwrights)
Literary Studies (Poetry and Poets)
Literary Studies (Postcolonial Literature)
Literary Studies (Queer Studies)
Literary Studies (Science Fiction)
Literary Studies (Travel Literature)
Literary Studies (War Literature)
Literary Studies (Women's Writing)
Literary Theory and Cultural Studies
Mythology and Folklore
Shakespeare Studies and Criticism
Browse content in Media Studies
Browse content in Music
Applied Music
Dance and Music
Ethics in Music
Ethnomusicology
Gender and Sexuality in Music
Medicine and Music
Music Cultures
Music and Religion
Music and Media
Music and Culture
Music Education and Pedagogy
Music Theory and Analysis
Musical Scores, Lyrics, and Libretti
Musical Structures, Styles, and Techniques
Musicology and Music History
Performance Practice and Studies
Race and Ethnicity in Music
Sound Studies
Browse content in Performing Arts
Browse content in Philosophy
Aesthetics and Philosophy of Art
Epistemology
Feminist Philosophy
History of Western Philosophy
Metaphysics
Moral Philosophy
Non-Western Philosophy
Philosophy of Science
Philosophy of Language
Philosophy of Mind
Philosophy of Perception
Philosophy of Action
Philosophy of Law
Philosophy of Religion
Philosophy of Mathematics and Logic
Practical Ethics
Social and Political Philosophy
Browse content in Religion
Biblical Studies
Christianity
East Asian Religions
History of Religion
Judaism and Jewish Studies
Qumran Studies
Religion and Education
Religion and Health
Religion and Politics
Religion and Science
Religion and Law
Religion and Art, Literature, and Music
Religious Studies
Browse content in Society and Culture
Cookery, Food, and Drink
Cultural Studies
Customs and Traditions
Ethical Issues and Debates
Hobbies, Games, Arts and Crafts
Lifestyle, Home, and Garden
Natural world, Country Life, and Pets
Popular Beliefs and Controversial Knowledge
Sports and Outdoor Recreation
Technology and Society
Travel and Holiday
Visual Culture
Browse content in Law
Arbitration
Browse content in Company and Commercial Law
Commercial Law
Company Law
Browse content in Comparative Law
Systems of Law
Competition Law
Browse content in Constitutional and Administrative Law
Government Powers
Judicial Review
Local Government Law
Military and Defence Law
Parliamentary and Legislative Practice
Construction Law
Contract Law
Browse content in Criminal Law
Criminal Procedure
Criminal Evidence Law
Sentencing and Punishment
Employment and Labour Law
Environment and Energy Law
Browse content in Financial Law
Banking Law
Insolvency Law
History of Law
Human Rights and Immigration
Intellectual Property Law
Browse content in International Law
Private International Law and Conflict of Laws
Public International Law
IT and Communications Law
Jurisprudence and Philosophy of Law
Law and Politics
Law and Society
Browse content in Legal System and Practice
Courts and Procedure
Legal Skills and Practice
Primary Sources of Law
Regulation of Legal Profession
Medical and Healthcare Law
Browse content in Policing
Criminal Investigation and Detection
Police and Security Services
Police Procedure and Law
Police Regional Planning
Browse content in Property Law
Personal Property Law
Study and Revision
Terrorism and National Security Law
Browse content in Trusts Law
Wills and Probate or Succession
Browse content in Medicine and Health
Browse content in Allied Health Professions
Arts Therapies
Clinical Science
Dietetics and Nutrition
Occupational Therapy
Operating Department Practice
Physiotherapy
Radiography
Speech and Language Therapy
Browse content in Anaesthetics
General Anaesthesia
Neuroanaesthesia
Browse content in Clinical Medicine
Acute Medicine
Cardiovascular Medicine
Clinical Genetics
Clinical Pharmacology and Therapeutics
Dermatology
Endocrinology and Diabetes
Gastroenterology
Genito-urinary Medicine
Geriatric Medicine
Infectious Diseases
Medical Toxicology
Medical Oncology
Pain Medicine
Palliative Medicine
Rehabilitation Medicine
Respiratory Medicine and Pulmonology
Rheumatology
Sleep Medicine
Sports and Exercise Medicine
Clinical Neuroscience
Community Medical Services
Critical Care
Emergency Medicine
Forensic Medicine
Haematology
History of Medicine
Browse content in Medical Dentistry
Oral and Maxillofacial Surgery
Paediatric Dentistry
Restorative Dentistry and Orthodontics
Surgical Dentistry
Browse content in Medical Skills
Clinical Skills
Communication Skills
Nursing Skills
Surgical Skills
Medical Ethics
Medical Statistics and Methodology
Browse content in Neurology
Clinical Neurophysiology
Neuropathology
Nursing Studies
Browse content in Obstetrics and Gynaecology
Gynaecology
Occupational Medicine
Ophthalmology
Otolaryngology (ENT)
Browse content in Paediatrics
Neonatology
Browse content in Pathology
Chemical Pathology
Clinical Cytogenetics and Molecular Genetics
Histopathology
Medical Microbiology and Virology
Patient Education and Information
Browse content in Pharmacology
Psychopharmacology
Browse content in Popular Health
Caring for Others
Complementary and Alternative Medicine
Self-help and Personal Development
Browse content in Preclinical Medicine
Cell Biology
Molecular Biology and Genetics
Reproduction, Growth and Development
Primary Care
Professional Development in Medicine
Browse content in Psychiatry
Addiction Medicine
Child and Adolescent Psychiatry
Forensic Psychiatry
Learning Disabilities
Old Age Psychiatry
Psychotherapy
Browse content in Public Health and Epidemiology
Epidemiology
Public Health
Browse content in Radiology
Clinical Radiology
Interventional Radiology
Nuclear Medicine
Radiation Oncology
Reproductive Medicine
Browse content in Surgery
Cardiothoracic Surgery
Gastro-intestinal and Colorectal Surgery
General Surgery
Neurosurgery
Paediatric Surgery
Peri-operative Care
Plastic and Reconstructive Surgery
Surgical Oncology
Transplant Surgery
Trauma and Orthopaedic Surgery
Vascular Surgery
Browse content in Science and Mathematics
Browse content in Biological Sciences
Aquatic Biology
Biochemistry
Bioinformatics and Computational Biology
Developmental Biology
Ecology and Conservation
Evolutionary Biology
Genetics and Genomics
Microbiology
Molecular and Cell Biology
Natural History
Plant Sciences and Forestry
Research Methods in Life Sciences
Structural Biology
Systems Biology
Zoology and Animal Sciences
Browse content in Chemistry
Analytical Chemistry
Computational Chemistry
Crystallography
Environmental Chemistry
Industrial Chemistry
Inorganic Chemistry
Materials Chemistry
Medicinal Chemistry
Mineralogy and Gems
Organic Chemistry
Physical Chemistry
Polymer Chemistry
Study and Communication Skills in Chemistry
Theoretical Chemistry
Browse content in Computer Science
Artificial Intelligence
Computer Architecture and Logic Design
Game Studies
Human-Computer Interaction
Mathematical Theory of Computation
Programming Languages
Software Engineering
Systems Analysis and Design
Virtual Reality
Browse content in Computing
Business Applications
Computer Security
Computer Games
Computer Networking and Communications
Digital Lifestyle
Graphical and Digital Media Applications
Operating Systems
Browse content in Earth Sciences and Geography
Atmospheric Sciences
Environmental Geography
Geology and the Lithosphere
Maps and Map-making
Meteorology and Climatology
Oceanography and Hydrology
Palaeontology
Physical Geography and Topography
Regional Geography
Soil Science
Urban Geography
Browse content in Engineering and Technology
Agriculture and Farming
Biological Engineering
Civil Engineering, Surveying, and Building
Electronics and Communications Engineering
Energy Technology
Engineering (General)
Environmental Science, Engineering, and Technology
History of Engineering and Technology
Mechanical Engineering and Materials
Technology of Industrial Chemistry
Transport Technology and Trades
Browse content in Environmental Science
Applied Ecology (Environmental Science)
Conservation of the Environment (Environmental Science)
Environmental Sustainability
Environmentalist Thought and Ideology (Environmental Science)
Management of Land and Natural Resources (Environmental Science)
Natural Disasters (Environmental Science)
Nuclear Issues (Environmental Science)
Pollution and Threats to the Environment (Environmental Science)
Social Impact of Environmental Issues (Environmental Science)
History of Science and Technology
Browse content in Materials Science
Ceramics and Glasses
Composite Materials
Metals, Alloying, and Corrosion
Nanotechnology
Browse content in Mathematics
Applied Mathematics
Biomathematics and Statistics
History of Mathematics
Mathematical Education
Mathematical Finance
Mathematical Analysis
Numerical and Computational Mathematics
Probability and Statistics
Pure Mathematics
Browse content in Neuroscience
Cognition and Behavioural Neuroscience
Development of the Nervous System
Disorders of the Nervous System
History of Neuroscience
Invertebrate Neurobiology
Molecular and Cellular Systems
Neuroendocrinology and Autonomic Nervous System
Neuroscientific Techniques
Sensory and Motor Systems
Browse content in Physics
Astronomy and Astrophysics
Atomic, Molecular, and Optical Physics
Biological and Medical Physics
Classical Mechanics
Computational Physics
Condensed Matter Physics
Electromagnetism, Optics, and Acoustics
History of Physics
Mathematical and Statistical Physics
Measurement Science
Nuclear Physics
Particles and Fields
Plasma Physics
Quantum Physics
Relativity and Gravitation
Semiconductor and Mesoscopic Physics
Browse content in Psychology
Affective Sciences
Clinical Psychology
Cognitive Psychology
Cognitive Neuroscience
Criminal and Forensic Psychology
Developmental Psychology
Educational Psychology
Evolutionary Psychology
Health Psychology
History and Systems in Psychology
Music Psychology
Neuropsychology
Organizational Psychology
Psychological Assessment and Testing
Psychology of Human-Technology Interaction
Psychology Professional Development and Training
Research Methods in Psychology
Social Psychology
Browse content in Social Sciences
Browse content in Anthropology
Anthropology of Religion
Human Evolution
Medical Anthropology
Physical Anthropology
Regional Anthropology
Social and Cultural Anthropology
Theory and Practice of Anthropology
Browse content in Business and Management
Business Strategy
Business Ethics
Business History
Business and Government
Business and Technology
Business and the Environment
Comparative Management
Corporate Governance
Corporate Social Responsibility
Entrepreneurship
Health Management
Human Resource Management
Industrial and Employment Relations
Industry Studies
Information and Communication Technologies
International Business
Knowledge Management
Management and Management Techniques
Operations Management
Organizational Theory and Behaviour
Pensions and Pension Management
Public and Nonprofit Management
Strategic Management
Supply Chain Management
Browse content in Criminology and Criminal Justice
Criminal Justice
Criminology
Forms of Crime
International and Comparative Criminology
Youth Violence and Juvenile Justice
Development Studies
Browse content in Economics
Agricultural, Environmental, and Natural Resource Economics
Asian Economics
Behavioural Finance
Behavioural Economics and Neuroeconomics
Econometrics and Mathematical Economics
Economic Systems
Economic History
Economic Methodology
Economic Development and Growth
Financial Markets
Financial Institutions and Services
General Economics and Teaching
Health, Education, and Welfare
History of Economic Thought
International Economics
Labour and Demographic Economics
Law and Economics
Macroeconomics and Monetary Economics
Microeconomics
Public Economics
Urban, Rural, and Regional Economics
Welfare Economics
Browse content in Education
Adult Education and Continuous Learning
Care and Counselling of Students
Early Childhood and Elementary Education
Educational Equipment and Technology
Educational Strategies and Policy
Higher and Further Education
Organization and Management of Education
Philosophy and Theory of Education
Schools Studies
Secondary Education
Teaching of a Specific Subject
Teaching of Specific Groups and Special Educational Needs
Teaching Skills and Techniques
Browse content in Environment
Applied Ecology (Social Science)
Climate Change
Conservation of the Environment (Social Science)
Environmentalist Thought and Ideology (Social Science)
Natural Disasters (Environment)
Social Impact of Environmental Issues (Social Science)
Browse content in Human Geography
Cultural Geography
Economic Geography
Political Geography
Browse content in Interdisciplinary Studies
Communication Studies
Museums, Libraries, and Information Sciences
Browse content in Politics
African Politics
Asian Politics
Chinese Politics
Comparative Politics
Conflict Politics
Elections and Electoral Studies
Environmental Politics
European Union
Foreign Policy
Gender and Politics
Human Rights and Politics
Indian Politics
International Relations
International Organization (Politics)
International Political Economy
Irish Politics
Latin American Politics
Middle Eastern Politics
Political Methodology
Political Communication
Political Philosophy
Political Sociology
Political Behaviour
Political Economy
Political Institutions
Political Theory
Politics and Law
Public Administration
Public Policy
Quantitative Political Methodology
Regional Political Studies
Russian Politics
Security Studies
State and Local Government
UK Politics
US Politics
Browse content in Regional and Area Studies
African Studies
Asian Studies
East Asian Studies
Japanese Studies
Latin American Studies
Middle Eastern Studies
Native American Studies
Scottish Studies
Browse content in Research and Information
Research Methods
Browse content in Social Work
Addictions and Substance Misuse
Adoption and Fostering
Care of the Elderly
Child and Adolescent Social Work
Couple and Family Social Work
Developmental and Physical Disabilities Social Work
Direct Practice and Clinical Social Work
Emergency Services
Human Behaviour and the Social Environment
International and Global Issues in Social Work
Mental and Behavioural Health
Social Justice and Human Rights
Social Policy and Advocacy
Social Work and Crime and Justice
Social Work Macro Practice
Social Work Practice Settings
Social Work Research and Evidence-based Practice
Welfare and Benefit Systems
Browse content in Sociology
Childhood Studies
Community Development
Comparative and Historical Sociology
Economic Sociology
Gender and Sexuality
Gerontology and Ageing
Health, Illness, and Medicine
Marriage and the Family
Migration Studies
Occupations, Professions, and Work
Organizations
Population and Demography
Race and Ethnicity
Social Theory
Social Movements and Social Change
Social Research and Statistics
Social Stratification, Inequality, and Mobility
Sociology of Religion
Sociology of Education
Sport and Leisure
Urban and Rural Studies
Browse content in Warfare and Defence
Defence Strategy, Planning, and Research
Land Forces and Warfare
Military Administration
Military Life and Institutions
Naval Forces and Warfare
Other Warfare and Defence Issues
Peace Studies and Conflict Resolution
Weapons and Equipment

The Oxford Handbook of International Tax Law

Florian Haase, Professor for German, European and International Tax Law and Tax Lawyer, IU International University, Bad Honnef/Rödl & Partner, Hamburg, Germany.

Georg Kofler, Professor of International Tax Law, Vienna University of Economics and Business (WU Vienna), Austria.

Cite Icon Cite
Permissions Icon Permissions

International tax law is at a turning point. Increased tax transparency, the tackling of ‘Base Erosion and Profit Shifting’ (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between states in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international ‘standard setters’ such as the Organisation for Economic Co-operation and Development (OECD), the United Nations, and the European Union. These developments together have the potential to reshape the international tax system. This Handbook provides a comprehensive exploration of these key issues. Part I traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. Part II places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Parts III and IV consider key legal principles and issues. Analysis in subsequent Parts places these issues within their European and cross-border contexts providing an assessment of the role of the European Court of Justice, state aid, and cross-border value added tax before Part VII broadens the scope of that analysis, asking how trends in recent major economies and regions have helped shape the current outlook. Finally, Part VIII considers emerging issues and the future of international tax law.

Signed in as

Institutional accounts.

GoogleCrawler [DO NOT DELETE]
Google Scholar Indexing

Personal account

Sign in with email/username & password
Get email alerts
Save searches
Purchase content
Activate your purchase/trial code

Institutional access

Sign in with a library card Sign in with username/password Recommend to your librarian
Institutional account management
Get help with access

Access to content on Oxford Academic is often provided through institutional subscriptions and purchases. If you are a member of an institution with an active account, you may be able to access content in one of the following ways:

IP based access

Typically, access is provided across an institutional network to a range of IP addresses. This authentication occurs automatically, and it is not possible to sign out of an IP authenticated account.

Sign in through your institution

Choose this option to get remote access when outside your institution. Shibboleth/Open Athens technology is used to provide single sign-on between your institutionâ€™s website and Oxford Academic.

Click Sign in through your institution.
Select your institution from the list provided, which will take you to your institution's website to sign in.
When on the institution site, please use the credentials provided by your institution. Do not use an Oxford Academic personal account.
Following successful sign in, you will be returned to Oxford Academic.

If your institution is not listed or you cannot sign in to your institutionâ€™s website, please contact your librarian or administrator.

Sign in with a library card

Enter your library card number to sign in. If you cannot sign in, please contact your librarian.

Society Members

Society member access to a journal is achieved in one of the following ways:

Sign in through society site

Many societies offer single sign-on between the society website and Oxford Academic. If you see â€˜Sign in through society siteâ€™ in the sign in pane within a journal:

Click Sign in through society site.
When on the society site, please use the credentials provided by that society. Do not use an Oxford Academic personal account.

If you do not have a society account or have forgotten your username or password, please contact your society.

Sign in using a personal account

Some societies use Oxford Academic personal accounts to provide access to their members. See below.

A personal account can be used to get email alerts, save searches, purchase content, and activate subscriptions.

Some societies use Oxford Academic personal accounts to provide access to their members.

Viewing your signed in accounts

Click the account icon in the top right to:

View your signed in personal account and access account management features.
View the institutional accounts that are providing access.

Signed in but can't access content

Oxford Academic is home to a wide variety of products. The institutional subscription may not cover the content that you are trying to access. If you believe you should have access to that content, please contact your librarian.

For librarians and administrators, your personal account also provides access to institutional account management. Here you will find options to view and activate subscriptions, manage institutional settings and access options, access usage statistics, and more.

Our books are available by subscription or purchase to libraries and institutions.

About Oxford Academic
Publish journals with us
University press partners
What we publish
New features
Open access
Rights and permissions
Accessibility
Advertising
Media enquiries
Oxford University Press
Oxford Languages
University of Oxford

Oxford University Press is a department of the University of Oxford. It furthers the University's objective of excellence in research, scholarship, and education by publishing worldwide

Copyright © 2024 Oxford University Press
Cookie settings
Cookie policy
Privacy policy
Legal notice

This Feature Is Available To Subscribers Only

This PDF is available to Subscribers Only

For full access to this pdf, sign in to an existing account, or purchase an annual subscription.

WU International Taxation Research Paper Series - 2021

Speitmann, Raffael (2021) Reputational Risk and Corporate Tax Planning. WU International Taxation Research Paper Series , 2021-11. WU Vienna University of Economics and Business

Shehaj, Pranvera (2021) Corporate Income Tax, IP boxes and the Location of R&D. WU International Taxation Research Paper Series , 2021-10. WU Vienna University of Economics and Business

Edwards, Alexander and Marin, Michael and Wu, Yuchen (2021) Negative Interest Rates and Corporate Tax Behavior in Banks. WU International Taxation Research Paper Series , 2021-09. WU Vienna University of Economics and Business

Wu, Yuchen (2021) Does Tax Return Disclosure Affect Information Asymmetry among Investors?. WU International Taxation Research Paper Series , 2021-08. WU Vienna University of Economics and Business

Diller, Markus and Lorenz, Johannes and Schneider, Thomas Georg and Sureth-Sloane, Caren (2021) Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior. WU International Taxation Research Paper Series , 2021-05. WU Vienna University of Economics and Business

Petutschnig, Matthias and Resenig, Kristin (2021) Market reactions of multinationals to the OECD BEPS Action Plan. WU International Taxation Research Paper Series , 2021-04. WU Vienna University of Economics and Business

Brezina, Paul and Eberhartinger, Eva and Zieser, Maximilian (2021) Taxpayers’ and Tax Auditors’ Acceptance of Cooperative Automated Tax Audits. WU International Taxation Research Paper Series , 2021-02. Editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)

Zieser, Maximilian (2021) Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors. WU International Taxation Research Paper Series , 2021-01. WU Vienna University of Economics and Business

Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen (2021) How Does Trust Affect Concessionary Behavior in Tax Bargaining?. WU International Taxation Research Paper Series , 2020-15. WU Vienna University of Economics and Business

Flagmeier, Vanessa and Mueller, Jens and Sureth-Sloane, Caren (2021) When Do Firms Highlight Their Effective Tax Rate?. WU International Taxation Research Paper Series , 2020-11. WU Vienna University of Economics and Business

Bornemann, Tobias and Jacob, Martin and Sailer, Mariana (2021) Do Corporate Taxes Affect Executive Compensation?. WU International Taxation Research Paper Series , 2020-09. WU Vienna University of Economics and Business

Eberhartinger, Eva and Zieser, Maximilian (2021) The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs. WU International Taxation Research Paper Series , 2020-07. WU Vienna University of Economics and Business

Amberger, Harald J. and Robinson, Leslie (2021) The Inital Effect of U.S. Tax Reform on Foreign Acquisitions. WU International Taxation Research Paper Series , 2020-06. WU Vienna University of Economics and Business

Library electronic resources outage May 29th and 30th

Between 9:00 PM EST on Saturday, May 29th and 9:00 PM EST on Sunday, May 30th users will not be able to access resources through the Law Library’s Catalog, the Law Library’s Database List, the Law Library’s Frequently Used Databases List, or the Law Library’s Research Guides. Users can still access databases that require an individual user account (ex. Westlaw, LexisNexis, and Bloomberg Law), or databases listed on the Main Library’s A-Z Database List.

Georgetown Law Library
Foreign & International Law

International and Foreign Tax Law Research Guide

Introduction.

International Tax -- U.S. Law & Practice
International Tax -- Theoretical & Multi-Jurisdictional Resources
Foreign & Comparative Tax Law (Jurisdictions Outside the U.S.)
Secondary Sources: Journal Articles
Tax Policy: IGO & NGO Resources
Multilateral Tax Treaties
Model Bilateral Tax Treaties
U.S. Bilateral Tax Treaties
Bilateral Treaties -- U.S. Not a Party
Comparative Tools
Summaries & Analyses
Full Texts & Translations
Foreign Tax Case Law
News & Current Awareness Tools
Other Research Guides & Update History

Key to Icons

Georgetown only
On Bloomberg
More Info (hover)
Preeminent Treatise

International tax law governs the taxation of income generated by an individual or a business enterprises outside of its home jurisdiction. This research guide focuses on U.S. international tax law and practice . It also covers bilateral tax treaties, foreign tax law (enacted in jurisdictions outside the U.S.), and comparative tax law research across multiple jurisdictions.

Key Resources for International & Foreign Tax Law

Bloomberg Tax - International U.S. international tax law; U.S. tax treaties; BNA Foreign Income Portfolios (guides to foreign tax law and transfer pricing for select jurisdictions); comparative tools; news and practitioner-oriented journals.
Checkpoint Treatises & other secondary sources on U.S. international tax law; U.S. tax treaties; foreign tax law in translation. Select "International Tax" as the practice area from the menu on the left.
IBFD Tax treaties (multiple jurisdictions); summaries of foreign tax law; foreign tax law in translation; case law (multiple jurisdictions); e-books and journal articles; comparative tools. Select "Search" from the menu bar.
TaxNotes.com * Tax Notes & Tax Notes International (practitioner-oriented news, commentary, and analysis); tax treaties (multiple jurisdictions); summaries of foreign tax law; and tax case law. * First-time users must register for an individual account using their Georgetown email address. To register, open this library catalog record , scroll down to "View Online," and follow the prompts.
VitalLaw (Wolters Kluwer/CCH , formerly Cheetah) Current and superseded U.S. bilateral tax treaties; current and superseded model tax treaties (U.S., U.N., and OECD); news; articles published in the International Tax Journal . Select "Tax - International" as the practice area.

Research Assistance and Help with Related Topics

If you need assistance with international and foreign tax law research, visit the Research Help page of the Georgetown University Law Library's website. Or contact the Law Library's International and Foreign Law Department by phone (202-662-4195) or by email ( [email protected] ). Georgetown Law Center students may schedule a one-on-one research consultation with a librarian.

For guidance in researching topics related to international and comparative tax law, consult the following Georgetown Law Library research guides: Customs Law Research (U.S.) ; Customs Law Research (International) ; Foreign and Comparative Law Research ; Treaty Research ; U.S. Federal Tax Research .

International & Foreign Tax Law

research paper on international taxation

Questions? Need Help? Contact the International & Foreign Law Dept.

International & foreign legal research (202) 662-4195 request a research consultation , update history.

Created 01/07 (SK) Links Checked 08/08 (RAS) Updated 05/11 (MMS) Revised 2/13 (JZ) Updated 8/13 (JZ) Revised 01/16 (CHB) Updated 01/17 (CHB) Updated 01/19 (CHB)

Next: Secondary Sources: Treatises & Books >>
© Georgetown University Law Library. These guides may be used for educational purposes, as long as proper credit is given. These guides may not be sold. Any comments, suggestions, or requests to republish or adapt a guide should be submitted using the Research Guides Comments form . Proper credit includes the statement: Written by, or adapted from, Georgetown Law Library (current as of .....).
Last Updated: Sep 14, 2023 5:59 PM
URL: https://guides.ll.georgetown.edu/internationaltaxlawresearch

The Reporter

International Taxation

The ability and evident willingness of taxpayers to relocate activity, to shift taxable income between jurisdictions, and to respond to incentives created by the interaction of domestic and foreign tax rules, mean that the tax policies of other countries obviously must be considered in the formulation of domestic policy. In the current environment, almost every U.S. tax provision influences foreign direct investment (FDI) or provides incentives for international tax avoidance.

Research in the field of public finance reflects a growing awareness of the importance of foreign tax policies; over the last ten years, there have been many new quantitative studies of the impact of taxation in open economies. 1 This research considers how tax policies affect three aspects of economic activity: FDI, international tax avoidance, and economic efficiency.

Foreign Direct Investment

Tax rate differences over time and between countries can be very large, thereby significantly affecting aftertax returns to FDI. By now there is ample evidence that countries with lower tax rates receive much more FDI than do countries with higher tax rates. And, for a given country, FDI is greater in years in which associated tax burdens are lighter. 2 To be sure, there are important complications to this otherwise very simple story. The ability of taxpayers to adjust the financing of FDI, and the repatriation of profits to home countries, also can affect the magnitude of FDI. 3 Furthermore, one of the stumbling blocks confronting efforts to estimate the impact of taxes on FDI is the importance of other nontax considerations -- such as market size and proximity, local factor prices, and local infrastructure -- and the possibility that they are correlated with tax rates.

There have been several efforts to identify the impact of tax rates on FDI in a way that removes as much as possible of the effect of correlated omitted variables. The U.S. Tax Reform Act of 1986 (TRA) provides one such opportunity, since it was a major tax change with important international repercussions, and it affected certain firms and industries differently than it did others. Firm- and industry-level evidence suggests that American companies concentrating in assets not favored by the TRA reacted by increasing their foreign investment after 1986; furthermore, foreign investors in the United States (for whom the TRA provisions had relatively smaller impact) may have concentrated in these more heavily taxed assets in the years after 1986. 4

Mihir Desai and I evaluate the impact of the TRA by comparing its effect on FDI undertaken by joint ventures and FDI undertaken by majority-owned foreign affiliates. 5 The TRA introduced an important distinction between income received from these two foreign sources by requiring Americans to calculate foreign tax credit limits separately for each joint venture. This change greatly reduced the attractiveness of joint ventures, particularly those in low-tax foreign countries. We find that American participation in international joint ventures fell sharply after 1986, while international joint venture activity by non-American firms rose. The drop in American joint ventures was most pronounced in low-tax countries, which is consistent with the incentives created by the TRA. Furthermore, after 1986 American joint ventures used more debt and paid greater royalties to their American parents, reflecting their incentives to economize on dividend payments.

Other types of comparisons offer useful evidence of the effect of taxation on FDI. The distribution between U.S. states of investment from countries that grant foreign tax credits with investment from all other countries provides one such comparison. The ability to apply foreign tax credits against home-country tax liabilities reduces an investor's incentive to avoid high-tax foreign locations. I find that differences in state corporate tax rates of a single percent are associated with differences between the investment shares of foreign-tax-credit investors and the investment shares of all others of 9 to 11 percent. This suggests that state taxes significantly influence the pattern of FDI in the United States. 6

Comparisons between American and foreign FDI in third countries offer a different type of powerful evidence of the impact of taxation. American and foreign tax systems differ in their treatment of foreign income, in particular because most high-income capital-exporting countries grant "tax sparing" for FDI in developing countries, while the United States does not. Tax sparing is the practice of adjusting home country taxation of foreign investment income to permit investors to receive the full benefits of any host country tax reductions. For example, Japanese firms investing in countries with whom Japan has tax sparing agreements are entitled to claim foreign tax credits for income taxes that they would have paid to foreign governments in the absence of tax holidays and other special abatements.

The evidence indicates that the ratio of Japanese FDI to American FDI in countries with whom Japan has tax sparing agreements is roughly double what it is elsewhere. In addition, I find that Japanese firms are subject to 23 percent lower tax rates than are their American counterparts in countries with whom Japan has tax sparing agreements. 7 Similar patterns appear when tax sparing agreements with the United Kingdom are used as instruments for Japanese tax sparing agreements. This evidence suggests that tax sparing influences the level and location of FDI, as well as the willingness of foreign governments to offer tax concessions.

By now there is extensive evidence that the volume and location of FDI is sensitive to its tax treatment. There is even in the literature something of a regularity among estimates: the implied tax elasticity of FDI is in the neighborhood of -0.6. This reveals an impact of taxation on FDI that is strong enough to appear clearly, despite the importance of many other variables that influence FDI. Furthermore, it suggests that international investors cannot use creative financing and other methods so effectively and costlessly that they avoid all taxes on their international income. Nor do governments imposing high tax rates fully compensate foreign investors in indirect ways by providing various forms of infrastructure.

Tax Avoidance

International investors often can reduce their tax liabilities through careful structuring and financing of their investments, use of transactions between related parties located in different countries, and decisions as to when to repatriate profits to parent firms in home countries. These practices often must be coordinated with FDI decisions, but together with FDI appear to be strongly influenced by tax rate differences.

Sophisticated international tax avoidance typically entails reallocating taxable income from countries with high tax rates to countries with low tax rates, and may include changing the timing of income recognition for tax purposes. Many of these methods are quite legal and closely resemble those used by domestic taxpayers. One example is the financing of foreign affiliates, which clearly can affect ultimate tax liabilities. If an American firm finances its foreign subsidiary with equity, then its foreign profits are taxable in the host country, and no U.S. tax is due until profits are repatriated to the United States. The alternative of financing the foreign subsidiary with debt from the parent company would entail lower foreign tax liabilities (since interest payments are deductible) but higher domestic tax liabilities (since interest receipts represent taxable income). Hence, the choice between financing a foreign affiliate with debt or with equity should depend on the difference between home and foreign tax rates, an implication that is quite consistent with the behavior of American multinational firms. Glenn Hubbard and I find that American-owned foreign subsidiaries located in high-tax countries are more likely to pay interest to their American parent companies in 1984 than are subsidiaries in low-tax countries, while the opposite pattern holds for subsidiaries remitting dividends to their American parents. 8

The TRA significantly changed the cost of capital for multinational firms with excess foreign tax credits by effectively limiting the deductibility of interest expenses incurred in the United States. Kenneth Froot and I find that after 1986 American firms with excess foreign tax credits and half of their assets abroad borrowed 5 percent less annually than did firms with deficit foreign tax credits (whose borrowing costs were not affected by the 1986 tax change). 9 A similar provision of the 1986 Act limited the deductibility of R and D expenses incurred in the United States by multinational firms with significant foreign sales and excess foreign tax credits. There, too, the evidence indicates that American firms that were affected by the tax change responded by reducing R and D activity in the United States and replacing it with R and D performed in foreign locations. 10 The estimated unit elasticity of demand for R and D implies that a tax change that increases the cost of performing R and D in the United States by 5 percent thereby reduces the volume of R and D by roughly 5 percent.

Of course, there are other methods of reducing tax obligations in an international environment, and sophisticated taxpayers show themselves to be adept at using such methods. Multinational firms can and do adjust the timing of dividend repatriations from foreign subsidiaries to reduce the associated tax liabilities. Hubbard and I find that only 16 percent of the foreign subsidiaries of American multinational firms paid any dividends to their parent companies in 1984. Subsequent research reports similar findings for other years. 11 American firms incur tax penalties if they pay bribes to foreign government officials or if they participate in unsanctioned international boycotts; the cost of these penalties vary with foreign tax rates, and the evidence indicates that the extent of such behavior is sensitive to its tax cost. 12 Even a multinational firm's country of residence is potentially affected by that country's system of taxing foreign income. There is evidence that the nationality of what are now American firms ultimately may be determined by how the United States imposes its worldwide resident tax system. 13

Tax systems often permit a certain leeway in selecting transfer prices for transactions between related parties located in countries with different tax rates. Taxpayers also typically have incentives to reduce prices charged by affiliates in high-tax countries for goods and services provided to affiliates in low-tax countries. The available evidence suggests that transfer pricing is sensitive to tax rate differences: reported pre-tax profit rates of foreign affiliates are inversely related to local tax rates; 14 royalty payments by foreign affiliates to their American parent companies are positively related to local tax rates; 15 American firms with tax haven affiliates tend to have lower U.S. tax liabilities; 16 and the foreign affiliates of American multinational firms are more likely to run trade surpluses with related parties if they are located in low-tax countries. 17 While it is hardly surprising that taxpayers take steps to reduce their tax liabilities, this evidence is very useful in establishing the revenue impact of such behavior and in suggesting ways in which tax avoidance affects other variables of interest, such as FDI. Far from removing incentives to locate FDI in low-tax countries, the ability to use sophisticated tax avoidance techniques probably enhances the attractiveness of low-tax locations for FDI, since FDI is necessary in order to report earning significant income in a location. 18

Economic Efficiency

Given the potential impact of taxation on the volume and location of FDI, as well as on the other activities of multinational firms, it is clear that the foreign provisions of actual tax systems may be responsible for considerable deadweight loss -- or, to put the same point differently, that more efficient alternatives may be available. Fundamental tax reform proposals often contain provisions concerning foreign income that would simplify and render more efficient the incentives facing American taxpayers, though this is not universally the case. 19 In the category of somewhat more modest reforms, Alberto Giovannini and I consider the potential efficiency gains from implementing corporate taxation based on the residence of shareholders rather than the source of income-generating activity within a community such as the European Union. 20 Yet another efficiency-enhancing alternative is for home countries to permit investors to receive deductions for capital outflows while fully taxing all capital inflows, a possibility that could be implemented even while imposing what is otherwise a traditional income tax. 21

The current U.S. tax treatment of foreign income is often criticized by observers who feel that the combination of foreign tax credits and deferral encourages foreign investment by American companies at the expense of domestic investment. This criticism typically relies on a stylized conceptual framework in which a fixed supply of capital is allocated between countries based on tax considerations. A potentially important, though more subtle, variant of this argument notes that aspects of the tax system that encourage foreign investment may thereby reduce expected payoffs to bondholders in the event of default, making borrowing more expensive and indirectly discouraging domestic investment. 22 In order to evaluate the overall impact of international taxation on the efficiency of resource allocation, however, it is necessary to consider its interaction with other distortionary aspects of the tax system. In such a setting, tax provisions that might otherwise reduce efficiency, such as the ability to defer home-country taxation of unrepatriated foreign profits, actually can enhance efficiency. 23

The interaction of taxation and inflation is responsible for a different kind of inefficiency. In an open economy with a nominal tax system, domestic inflation changes aftertax interest rates at home and abroad, thereby stimulating international capital movement and influencing domestic and foreign tax receipts, saving, and investment. Desai and I find that the efficiency costs of inflation-induced international capital reallocations are typically much larger than those that accompany inflation in closed economies, even if capital is imperfectly mobile internationally. 24

There is extensive evidence of the responsiveness of behavior to international tax rate differences, and this evidence carries important implications for the efficiency of foreign and domestic tax systems. This evidence also enlightens what were once purely domestic issues concerning the determinants of investment, corporate finance, R and D activity, and a host of other economic decisions. The ability to look across countries and firms with widely differing tax situations opens promising new avenues of investigation that may offer useful answers to what continue to be important and open questions.

1. For recent reviews of this literature, along with expanded analysis of many of the studies surveyed here, see J. R. Hines Jr., "Tax Policy and the Activities of Multinational Corporations," in Fiscal Policy: Lessons from Economic Research , A. J. Auerbach, ed. Cambridge: MIT Press, 1997, pp. 401-45; and J. R. Hines Jr., "Lessons from Behavioral Responses to International Taxation," National Tax Journal , 53 (2) (June 1999), pp. 305-22.

2. For evidence that FDI is concentrated in countries with low tax rates, see H. Grubert and J. Mutti, "Taxes, Tariffs, and Transfer Pricing in Multinational Corporate Decisionmaking," Review of Economics and Statistics , 73 (2) (May 1991), pp. 285-93; J. R. Hines Jr. and E. M. Rice, "Fiscal Paradise: Foreign Tax Havens and American Business," Quarterly Journal of Economics ,109 (1) (February 1994), pp. 149-82; and R. Altshuler, H. Grubert, and T. S. Newlon, "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?" NBER Working Paper No. 6383 , January 1998, also in International Taxation and Multinational Activity , J. R. Hines Jr. ed. Chicago: University of Chicago Press, forthcoming. For evidence that FDI is concentrated in years with low tax rates, see D. G. Hartman, "Tax Policy and Foreign Direct Investment in the United States," National Tax Journal , 37 (4) (December 1984), pp. 475-87; M. Boskin and W. G. Gale, "New Results on the Effects of Tax Policy on the International Location of Investment," in The Effects of Taxation on Capital Accumulation, M. Feldstein, ed. Chicago: University of Chicago Press, 1987, pp. 201-19; and J. Slemrod, "Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-country Comparison," in Taxation in the Global Economy , A. Razin and J. Slemrod, eds. Chicago: University of Chicago Press, 1990, pp. 79-117.

3. See, for example, the model presented in J. R. Hines Jr., "Credit and Deferral as International Investment Incentives," Journal of Public Economics , 55 (2) (October 1994), pp. 323-47.

4. For firm-level evidence, see D. G. Harris, "The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-shifting Decisions," Journal of Accounting Research , 31 (Supplement) (1993), pp. 111-40. For industry-level evidence, see D. L. Swenson, "The Impact of U.S. Tax Reform on Foreign Direct Investment in the United States," Journal of Public Economics , 54 (2) (June 1994), pp. 243-66; and also A. J. Auerbach and K. Hassett, "Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence," in Studies in International Taxation, A. Giovannini, R. G. Hubbard, and J. Slemrod, eds. Chicago: University of Chicago Press, 1993, pp. 119-44.

5. See M. A. Desai and J. R. Hines Jr., "'Basket' Cases: Tax Incentives and International Joint Venture Participation by American Multinational Firms," Journal of Public Economics , 71 (3) (March 1999), pp. 379-402.

6. See J. R. Hines Jr., "Altered States: Taxes and the Location of Foreign Direct Investment in the United States," American Economic Review , 86 (5) (December 1996), pp. 1076-94.

7. See J. R. Hines Jr., "'Tax Sparing' and Direct Investment in Developing Countries," NBER Working Paper No. 6728 , September 1998, also in International Taxation and Multinational Activity , J. R. Hines Jr. ed. Chicago: University of Chicago Press, forthcoming.

8. J. R. Hines Jr. and R. G. Hubbard, "Coming Home to America: Dividend Repatriations by U.S. Multinationals," in Taxation in the Global Economy , A. Razin and J. Slemrod, eds. Chicago: University of Chicago Press, 1990, pp. 161-200. This pattern appears not to have changed significantly over time, according to evidence reported by H. Grubert, "Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?" in International Taxation and Multinational Activity , J. R. Hines Jr. ed. Chicago: University of Chicago Press, forthcoming. See also J. R. Hines Jr., "Credit and Deferral as International Investment Incentives," Journal of Public Economics , 55 (2) (October 1994), pp. 323-47; and H. Grubert, "Taxes and the Division of Foreign Operating Income Among Royalties, Interest, Dividends, and Retained Earnings," Journal of Public Economics , 68 (2) (May 1998), pp. 269-90.

9. See K. A. Froot and J. R. Hines Jr., "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," in The Effects of Taxation on Multinational Corporations , M. Feldstein, J. R. Hines Jr., and R. G. Hubbard, eds. Chicago: University of Chicago Press, 1995, pp. 277-307.

10. See J. R. Hines Jr., "On the Sensitivity of R and D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s," in Studies in International Taxation , A. Giovannini, R. G. Hubbard, and J. Slemrod, eds. Chicago: University of Chicago Press, 1993, pp. 149-87; J. R. Hines Jr., "No Place Like Home: Tax Incentives and the Location of R and D by American Multinationals," in Tax Policy and the Economy vol. 8, J. M. Poterba, ed. Cambridge: MIT Press, 1994, pp. 149-82; and J. R. Hines Jr., "International Taxation and Corporate R and D: Evidence and Implications," in Borderline Case: International Tax Policy, Corporate R and D, and Investment , J. M. Poterba, ed. Washington, DC: National Academy Press, 1997, pp. 39-52. Further evidence on the international sensitivity of R and D location to taxation is provided by J. R. Hines Jr., "Taxes, Technology Transfer, and the R and D Activities of Multinational Firms," in The Effects of Taxation on Multinational Corporations , M. Feldstein, J. R. Hines Jr., and R. G. Hubbard, eds. Chicago: University of Chicago Press, 1995, pp. 225-48; and J. R. Hines Jr. and A. B. Jaffe, "International Taxation and the Location of Inventive Activity," in International Taxation and Multinational Activity , J. R. Hines Jr., ed. Chicago: University of Chicago Press, forthcoming.

11. See J. R. Hines Jr. and R. G. Hubbard, "Coming Home to America: Dividend Repatriations by U.S. Multinationals," in Taxation in the Global Economy , A. Razin and J. Slemrod, eds. Chicago: University of Chicago Press, 1990, pp. 161-200; as well as R. Altshuler and T. S. Newlon, "The Effects of U.S. Tax Policy on Income Repatriation Patterns of U.S. Multinational Corporations," in Studies in International Taxation , A. Giovannini, R. G. Hubbard, and J. Slemrod, eds. Chicago: University of Chicago Press, 1993, pp. 77-115; and R. Altshuler, T. S. Newlon, and W. C. Randolph, "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," in The Effects of Taxation on Multinational Corporations , M. Feldstein, J. R. Hines Jr., and R. G. Hubbard, eds. Chicago: University of Chicago Press, 1995, pp. 253-72. For suggestive evidence that the stock market discounts the tax saving associated with contemporaneous deferral, see J. H. Collins, J. R. M. Hand, and D. A. Shackelford, "Valuing Deferral: The Effect of Permanently Reinvested Foreign Earnings on Stock Prices," in International Taxation and Multinational Activity , J. R. Hines Jr. ed. Chicago: University of Chicago Press, forthcoming.

12. See J. R. Hines Jr., "Forbidden Payment: Foreign Bribery and American Business after 1977," NBER Working Paper No. 5266 , September 1995; and J. R. Hines Jr., "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Paper No. 6116 , July 1997.

13. See J. R. Hines Jr., "The Flight Paths of Migratory Corporations," Journal of Accounting, Auditing, and Finance , 6 (4) (Fall 1991), pp. 447-79; and J. H. Collins and D. A. Shackelford, "Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States," International Tax and Public Finance , 2 (1) (May 1995), pp. 55-83.

14. See J. R. Hines Jr. and E. M. Rice, "Fiscal Paradise: Foreign Tax Havens and American Business," Quarterly Journal of Economics , 109 (1) (February 1994), pp. 149-82; H. Grubert and J. Mutti, "Taxes, Tariffs, and Transfer Pricing in Multinational Corporate Decisionmaking," Review of Economics and Statistics , 73 (2) (May 1991), pp. 285-93; and J. H. Collins, D. Kemsley, and M. Lang, "Cross-jurisdictional Income Shifting and Earnings Valuation," Journal of Accounting Research , 36 (2) (Autumn 1998), pp. 209-29.

15. J. R. Hines Jr., "Taxes, Technology Transfer, and the R and D Activities of Multinational Firms," in The Effects of Taxation on Multinational Corporations , M. Feldstein, J. R. Hines Jr., and R. G. Hubbard, eds. Chicago: University of Chicago Press, 1995, pp. 225-48; and H. Grubert, "Taxes and the Division of Foreign Operating Income Among Royalties, Interest, Dividends, and Retained Earnings," Journal of Public Economics , 68 (2) (May 1998), pp. 269-90.

16. D. Harris, R. Morck, J. Slemrod, and B. Yeung, "Income Shifting in U.S. Multinational Corporations," in Studies in International Taxation , A. Giovannini, R. G. Hubbard, and J. Slemrod eds. Chicago: University of Chicago Press, 1993, pp. 277-302.

17. K. A. Clausing, "The Impact of Transfer Pricing on Intrafirm Trade," NBER Working Paper No. 6688 , August 1998, also in International Taxation and Multinational Activity , J. R. Hines Jr. ed. Chicago: University of Chicago Press, forthcoming.

18. See the model developed in J. R. Hines Jr. and E. M. Rice, "Fiscal Paradise: Foreign Tax Havens and American Business," Quarterly Journal of Economics , 109 (1) (February 1994), pp. 149-82.

19. See J. R. Hines Jr., "Fundamental Tax Reform in an International Setting," in Economics Effects of Fundamental Tax Reforms , H. J. Aaron and W. G. Gale, eds. Washington, DC: Brookings, 1996, pp. 465-502.

20. A. Giovannini and J. R. Hines Jr., "Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?" in European Financial Integration , A. Giovannini and C. Mayer, eds. Cambridge: Cambridge University Press, 1991, pp. 172-210.

21. See J. R. Hines Jr., "Border Cash-flow Taxation," Mimeo , University of Michigan, 1999.

22. See J. R. Hines Jr., "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Paper No. 6615 , June 1998.

23. See J. R. Hines Jr., "The Case Against Deferral: A Deferential Reconsideration," National Tax Journal , 52 (3) (September 1999), pp. 385-404. In this connection, see also J R. Hines Jr., "Dividends and Profits: Some Unsubtle Foreign Influences," Journal of Finance , 51 (2) (June 1996), pp. 661-89.

24. M. A. Desai and J. R. Hines Jr., "Excess Capital Flows and the Burden of Inflation in Open Economies," in The Costs and Benefits of Price Stability , M. Feldstein, ed. Chicago: University of Chicago Press, 1999, pp. 235-68.

Researchers

International Taxation

Most Cited Papers
Most Downloaded Papers
Newest Papers
Save to Library
Last »
International Tax Law Follow Following
Tax Treaties Follow Following
International and European Tax Law Follow Following
Tax Law Follow Following
Transfer Pricing Follow Following
Taxation Follow Following
Tax Policy Follow Following
International Tax Policy Follow Following
Business Taxation Follow Following
Direito Tributário (Tax Law) Follow Following

Enter the email address you signed up with and we'll email you a reset link.

Academia.edu Publishing
We're Hiring!
Help Center
Find new research papers in:
Health Sciences
Earth Sciences
Cognitive Science
Mathematics
Computer Science
Academia ©2024

UAE Is Drafting New Research and Development Tax Incentives

By Danish Mehboob

The UAE is planning to provide its first research and development tax incentives to bolster business investment.

The UAE Ministry of Finance started a consultation Friday about R&D incentives that it can provide under its new corporation tax framework that started last year. It is considering direct grants as well as tax incentives such as credits, but notes that credits give businesses predictable outcomes and reduce costs.

The main design features that the ministry is considering include what businesses, activities, and expenditures should qualify for the incentive. It is also asking about what forms an incentive can take and ...

Learn more about Bloomberg Tax or Log In to keep reading:

Learn about bloomberg tax.

From research to software to news, find what you need to stay ahead.

Already a subscriber?

International Paper Agrees to Buy DS Smith for $7.2 Billion (3)

By Eric Pfanner

International Paper Co. agreed to buy DS Smith Plc for £5.8 billion ($7.2 billion), besting rival suitor Mondi Plc in the battle for the UK packaging company.

The all-stock transaction would create a global leader in packaging, International Paper said in a statement Tuesday. The US company agreed to pay 0.1285 new shares of International Paper for each DS Smith share, or about 415 pence based on the share prices of both companies as of late March, when the US company went public with its interest.

The formal agreement gives International Paper the backing of DS Smith’s board, though Mondi ...

Learn more about Bloomberg Law or Log In to keep reading:

Learn about bloomberg law.

AI-powered legal analytics, workflow tools and premium legal & business news.

Already a subscriber?

Perception of Housing Taxation in the Czech Republic

Original paper
Open access
Published: 16 April 2024

Cite this article

You have full access to this open access article

Jana Janoušková ORCID: orcid.org/0000-0001-9718-0316 1 &
Šárka Sobotovičová 1

38 Accesses

Explore all metrics

Housing taxation is considered the most obvious tax system inequity. Therefore, this type of taxation should be in line with the benefit principle. This article examines the attitudes of citizens towards residential building taxation in the Czech Republic. The aim of this paper is to evaluate the perception of residential building tax burden by taxpayers who own a house or apartment for housing based on primary research. The research was conducted in the Czech Republic using a questionnaire in 2021 and 2022. Differences in the tax burden perception in relation to improvements in quality of life in a municipality and use of compensation by providing financial benefit in favor of resident citizens are investigated in the context of municipality size. It was found that the majority of respondents in all municipality size categories perceived the tax burden as reasonable. Citizens' positive attitudes towards the taxation of their residential buildings were influenced not only by the quality-of-life improvement in the municipality, but also by the transparency of the municipality's financial management. By compensating for the tax on residential buildings through providing a financial benefit, some municipalities reduced the tax burden for their resident citizens and shifted the tax burden, within the limits of the law, to buildings for business and recreation. The most common forms of financial benefits included reducing or eliminating municipal waste fees.

Specifics of Real Estate Taxation in the Czech and Slovak Republics

Šárka Sobotovičová & Jana Janoušková

Effects of Property Rights for Low-Income Housing in South Africa

Effective Public Rental Housing governance: tenants’ perspective from the pilot city Chongqing, China

Juan Yan, Marietta Haffner & Marja Elsinga

Avoid common mistakes on your manuscript.

Introduction

Real estate tax is not a popular tax, but some economists are inclined to believe that the tax is fair based on the principles of benefit and ability to pay (Alm 2013 ; Ihlanfeldt 2013 ). The property tax meets the principle of equitable taxation benefits when it is a price for local public services. Property tax can be a progressive tax if the tax is understood as a tax on capital. Despite being considered a fair tax by economists, property tax has consistently been cited as the least popular tax in surveys (e.g., Cabral and Hoxby, 2012 ) of taxpayers. This is because people are more aware of paying it compared to other taxes.

Immovable property tax revenue is negligible in relation to total tax revenue in the majority of the European Union (EU) member states. The share of the immovable property tax was 0.1% to 6.1% of total tax revenues (the EU 27 average was 2.6%) in 2021. In particular, the highest rates were in Greece (6.1%) and 5% in France. The Czech Republic is one of the countries with low immovable property tax revenues (property tax accounts for only 0.5% of total tax revenue) (European Commission 2023 ).

According to an Organization for Economic Co-operation and Development (OECD) study (2021), the Czech Republic is characterized by a large number of small municipalities with up to 2,000 inhabitants (89%). The trend of self-ownership continues and 78.9% of people live in their own home. The property tax burden can influence voters' perceptions and potentially affect electoral results. Municipal governments should carefully consider any property tax increase in terms of what is expected from the revenue increase, and whether it will be consistent with the satisfaction of the citizens who vote for them.

This paper examines citizens’ attitudes towards the taxation of residential buildings in the Czech Republic. The aim of this paper is to evaluate the perception of the residential building tax burden by taxpayers who own a detached or semi-detached house (hereafter house) or apartment for housing based on primary research. Differences between perceptions of the tax burden in relation to quality-of-life improvement in a municipality and the provision of financial benefits to resident citizens are investigated in the context of the size of the municipality.

Literature Review

Discussions about the rationale for the immovable property tax have been ongoing for a long time. Economists are looking for a method of taxation that will be acceptable to citizens and concurrently ensure sufficient tax revenue. Several contentious issues in the context of valuation are related to this tax (Horne and Felsenstein, 2010 ; Presbitero et al., 2014 ; Raslanas et al., 2010 ). These authors addressed the determination of the tax rate and disputes over whether to tax property at all.

Immovable property taxes were levied in most EU member states (except Malta, Cyprus, Estonia, Hungary, Italy, and Croatia) in 2019. The importance of this taxation increased, in particular, in the Czech Republic, Greece, Spain, Portugal, Slovenia, and Finland. Recurrent property taxes have remained fairly constant in other countries (Barrios et al., 2019 ). Different tax rates are applied to different types of buildings in most EU member states. Residential buildings tend to be taxed at lower rates than buildings for recreation and business (Brunetti and Torricelli, 2017 ). The immovable property tax can be used by local governments to influence revenues in favor of improving quality of life in the community (Bird 2011 ; Haider-Markel 2014 ; Hesse 2021 ; Roubínek et al., 2015 ).

Kono et al. ( 2019 ) also highlighted the importance of immovable property tax revenues for local budgets and discussed the formal application of immovable property tax rates uniformly across locations. The simplicity of this uniformity is seen as an important practical advantage. The immovable property tax rate is formally adjusted according to the characteristics of the building, such as age, purpose of use, and tenure, and also according to the characteristics of the homeowner, such as disability and seniority, in many countries (e.g., France, the United Kingdom (UK), and Sweden). The effective tax rate may deviate from its formal uniform structure due to the assessment and calculation of tax procedures (e.g., in the United States (U.S.)). In addition, a metropolitan area may include several independent tax jurisdictions, so that the tax rate may vary spatially.

Afon ( 2014 ) investigated residents’ perceptions of the immovable property rating in a traditional African city. The study concluded that the tax should be portrayed as charges for services provided and that residents’ present negative perceptions of the tax would change if services were provided to meet minimal residents’ satisfaction. Zdražil and Pernica ( 2018 ) discussed the relationship between immovable property tax increases and the quality of life in a municipality. They pointed out that a tax increase implied the potential for municipal development and the stability of the supply of public services, and did not affect population decline in general.

The immovable property tax burden and its impact on local citizens was discussed by Beal-Hodges et al. ( 2016 ). The authors emphasized the need to consider both income and demographic variables when assessing the immovable property tax burden and its impact on different groups of homeowners. Blaufus et al. ( 2022 ) acknowledged that a tax change can affect voters' perceptions of the tax burden and their decision-making process when it comes to elections. Perceptions of the tax burden may also be affected by factors such as tax complexity, tax significance, tax morale, and fairness.

The motivation for our research was to assess taxpayer perceptions of the tax burden on residential buildings. The research results can be used by municipality governments in the Czech Republic when deciding on immovable property tax increases.

Taxation of Residential Buildings in the Czech Republic

A unitary system that does not reflect the value of the property is used for building taxation in the Czech Republic. The tax base for buildings is the acreage of the built-up area. Tax rates are set by law and differ according to the use of the buildings. The lowest tax rates are set for residential buildings, and the highest ones are applied to business buildings. An increase in the tax rates applies if the building has more than one floor above ground.

Municipalities should have a great deal of power in setting the amount of tax, particularly in the area of residential building taxation. The infrastructure and services must match the composition of the population of the municipality. Municipalities can affect the amount of the tax on residential buildings only by coefficients (corrective and local) in the Czech Republic.

The corrective coefficient takes into account the population size of the municipality. The municipality has the ability to influence the amount of the coefficient by decreasing it by one to three categories or increasing it by one category for each part of the municipality. Therefore, the corrective coefficient can have both a positive and a negative effect on the amount of the tax on residential buildings. When adjusting the corrective coefficients, the aim is usually different from affecting the municipality's revenue. This coefficient is used most often to differentiate between parts of a municipality according to the infrastructure and attractiveness of a given location.

The local coefficient can also be used by municipalities to affect the tax revenues of residential buildings. This coefficient may be set at a value between 1.1 and 5 by the decision of the municipal government. This coefficient can be used both to secure tax revenue in the long term and in cases where the municipality needs non-recurrent resources to finance a necessary investment (Janoušková and Sobotovičová, 2019 ). The local coefficient is the most important tool that municipalities can use to increase immovable property tax revenues. The local coefficient was used by 719 municipalities in 2021 (the Czech Republic has a total of 6,258 municipalities) (FACR 2021 ).

The tax for all buildings in a given locality is multiplied by a local coefficient, when the municipality sets the coefficient by a generally binding decree. Some municipalities prefer to increase taxation only on buildings for business and recreation. However, the local coefficient will also increase the tax on residential buildings. Therefore, municipalities provide financial benefits to citizens who own residential buildings. Various forms of financial benefits are used by municipalities. Financial benefits can take the form of a reduction or abolition of municipal waste fees. Another example of financial benefit is the granting of a financial contribution to residents to improve the quality of their housing (e.g., building improvements, thermal insulation of the house, replacement of the heating system with an environmentally friendly one). Improving the services provided by the municipality is considered a form of non-financial benefit.

Development of the tax on buildings by type of building is shown in Fig. 1 . The share of residential building (houses and apartments for housing) taxation in building tax revenues ranges from 29 to 39% and is clearly reflected in the approach of municipalities when introducing or adjusting coefficients.

Development of the tax imposed by type of building (in thousand CZK). Source: Own illustration using data from the Financial Administration of the Czech Republic ( 2021 )

Objective and Methodology

The aim of the paper is to evaluate the perception of residential building tax burden by taxpayers who own a house or apartment for housing based on primary research. Differences between the perception of the tax burden in relation to the improvement in quality of life in a municipality and the use of financial benefits to citizens are investigated in the context of the size of the municipality. Two research questions (RQs) were established to meet the research objective.

RQ1: How do taxpayers perceive the residential building tax burden? RQ2: Does improvement in quality of life in the municipality and financial benefits to citizens for the residential building tax paid affect their perception of the tax burden?

An online questionnaire was set up to collect relevant data. The survey was conducted in the Czech Republic in the years 2021 and 2022. The questionnaire contained a total of 11 questions, both open and closed. A total of 1,580 owners of residential buildings were contacted (online and in person). The response rate was 53.1% and 839 valid questionnaires were included in the survey. Personal interviews were also conducted with 43 respondents to further enrich the data set. Their responses are included among the 839 valid questionnaires.

The Statistical Package for the Social Sciences (SPSS) program was chosen for this task due to its robust capabilities. Pearson's chi-square test was used to assess the relationship between X and Y (Řehák and Brom, 2015 ).

Based on contingency tables of absolute and hypothetical values, the test criterion was calculated, expressed by the following formula:

where n ij are absolute values and φ ij hypothetical. n ij represents the number of subjects for which the random variable X is equal to i and the random variable Y is equal to j . The values r and c represent the number of rows and columns of the contingency table. The calculated ${\chi }_{P}^{2}$ value is then compared to the critical value ${\chi }_{1-\alpha }^{2}$ from the distribution table with degrees of freedom df = (c-1) (r-1) and chosen confidence level α = 0.05. If the calculated ${\chi }_{P}^{2}$ value > the critical ${\chi }_{1-\alpha }^{2}$ value, then the null hypothesis is rejected.

Moreover, to understand the intensity of the relationship between two nominal variables, Cramer's V was used. Cramer's V is a statistic used to measure the strength of dependence between two nominal variables, and it takes values from 0 to 1. Values close to 0 indicate a weak dependence between the variables and values close to 1 indicate a strong dependence between the variables. Cramer's V was computed using the following formula:

where n is the number of observations and h is the smaller of the pair of numbers r-1, c-1, where r is the number in rows of the pivot table and c is the number of columns of the pivot table.

The open-ended responses, which invariably provide deeper insight, were meticulously sorted into thematic or semantic categories. These responses shed light on both the general characteristics of the respondents and their subjective views on the tax burden on immovable property.

Results and Discussion

The characteristics of the respondents by the size of the municipality are shown in Table 1 . The number of respondents living in houses decreases as the size of the municipality increases and the number of respondents living in apartments grows. In small municipalities, more than 90% of the respondents live in houses. The reverse situation occurs in municipalities with more than 100,000 inhabitants, where more than 81% of the respondents live in apartments.

The research focused on the subjective perception of the tax burden on residential buildings by respondents. Additionally, selected factors that influenced this perception were investigated.

Perception of Tax Burden on Residential Properties

Perception of the tax burden in relation to the size of the municipality is shown in Fig. 2 . Most respondents in all municipality size categories perceived the tax burden as appropriate (on average almost 61%). This result corresponds to the Czech Republic’s ranking among the countries with the lowest immovable property tax revenues. The percentage of respondents who perceived the tax burden as high ranged from 33 to 39%. The tax burden was considered appropriate or low by most respondents in the smallest municipalities. This phenomenon can be explained by the fact that citizens in smaller municipalities are better informed about the need for immovable property tax revenues and their utilization.

Perception of tax burden by municipality size. Source: Own illustration using data from 839 Czech taxpayers

Perception of the tax burden was further examined by several factors that can affect the subjective opinion of taxpayers. According to the research question RQ1, hypotheses H 0 was formulated for each aspect. H 0 : There is no difference between respondents' perceptions of tax burden related to the introduction of a local coefficient in a municipality (tax change in the last 3 years, type of housing, quality of life improvement, financial benefit to citizens, size of the municipality, family income, gender, age, and education). The results are presented in Table 2 .

Of particular interest is the finding that the tax burden perception does not depend on the type of housing or family income (Table 2 ). This may be influenced by the low property taxation in the Czech Republic or the absence of a substantial difference between the taxation of houses and apartments. In addition, the null hypothesis cannot be rejected for family income, gender, age and education.

The levels of statistical significance for the remaining factors are less than 0.05 and, therefore, the null hypothesis is rejected. The tax burden perception depends on the introduction of the local coefficient and the change in the tax on residential buildings in the last three years. Both of these changes usually result in a tax increase. The tax burden perception also depends on perceptions of quality-of-life improvement in the municipality and whether taxpayers are financially compensated for the residential building tax. Statistically significant moderate dependence was found between the tax burden perception and quality-of-life improvement in the municipality (Cramer's V 0.304, N = 839).

Higher tax burden, especially in smaller municipalities, may not be perceived negatively by taxpayers when transparency is ensured in the use of tax revenues. Municipalities have the opportunity to adjust the structural elements of the tax, explain the reasons for increasing the tax to citizens, and subsequently can manage the tax revenue. The results show that municipalities should not be afraid of introducing a local coefficient and should use this option more frequently.

The immovable property tax is a marginal source of income in most municipalities, but in unfavorable economic situations it leads to a strengthening of municipal revenues. Specific investment projects of the municipality can then be financed from tax revenues with the support of direct democracy instruments at the local level. Emphasis should be placed on the quality of civil society, mutual cooperation, and the responsibility of citizens in relation to public events. It is essential to communicate with residents of the municipality and explain how the funds will be used.

Perception of Quality-of-Life Improvement in Municipalities

As can be seen in Fig. 3 , the results vary by the municipality size category. In the smallest municipalities, almost 45% of the respondents perceived an improvement in quality of life in the municipality, but in the largest municipalities the opposite is true. Almost 50% of the respondents did not perceive a quality-of-life improvement. The null hypothesis (H 0) that the perception of the improvement in quality of life in a municipality does not depend on the size of the municipality, could not be rejected based on Pearson’s chi-square test (p = 0.109). This phenomenon is related to well-informed citizens, as reflected in the questionnaire. Especially in smaller municipalities, there is good communication between citizens and municipality government.

Perception of quality-of-life improvement in municipalities. Data source: Own illustration using data from 839 Czech taxpayers

Specific improvements in quality of life in municipalities were indicated by 210 respondents. These responses were classified into semantic categories (Fig. 4 ). The answers show that the respondents most often positively evaluated improvement of municipality infrastructure. The respondents mentioned new pavements, greenery maintenance, lighting, repairs of local roads and flood protection measures. The respondents also appreciated the construction or reconstruction of playgrounds, football stadiums, and school buildings, and the construction of a sewage treatment plant. Some citizens realized that infrastructure improvements in the municipality would increase the value of their properties.

Quality-of-life improvement in municipalities. Source: Own illustration using data from 839 Czech taxpayers

A total of 34 respondents also expressed negative opinions. Criticism of specific investment projects or the way they were implemented in some municipalities prevailed among negative opinions. Some opinions both critical and positive were influenced by people who were involved in the municipal council, their behavior, and communication with them. Based on some answers, it can be concluded that respondents do not realize the link between the immovable property tax and municipal budgets (they do not know that this tax is an income item in the municipal budget).

Financial Benefits Related to Residential Building Tax Increase

Most of the respondents in all size categories reported that the municipality does not provide financial benefits related to residential building tax increases (Fig. 5 ). This number is not surprising, as the financial benefits are provided mainly in municipalities that introduced a local coefficient in their territory (just under 21% of respondents reported this). Many respondents were not interested in the issue of property taxation. They did not know if the municipality provides financial benefits related to residential building tax increases. The percentage of such respondents increases in larger municipalities. Low property taxation in the Czech Republic may be the reason for the lack of citizen interest in using the revenues from this tax.

Perception of financial benefits to citizens. Data source: Own illustration using data from 839 respondents: Czech taxpayers

Based on the results of Pearson’s chi-square test ( p = 0.000), we reject the null hypotheses (H 0 ) that the perception of the improvement in quality of life in the municipality does not depend on providing financial benefits related to the residential building tax increase. The perception of the quality-of-life improvement in the municipality depends on whether financial benefits are provided to citizens. Statistically significant dependence was identified between the perception of quality-of-life improvement in the municipality and financial benefits to citizens (Cramer's V 0.293, N = 839).

The most common form of financial benefit used by municipalities is the abolition or reduction of fees for municipal waste and other waste-related services (containers for bio waste). The elimination of fees for waste also has an advantage for the municipality, as it reduces the administrative burden related to the collection of fees. Some municipalities also provide interest-free loans or contributions to improve the quality of housing (e.g., repair or thermal insulation of the house, replacement of the heating system). Criticism of the immovable property tax as representing multiple taxation or criticism of taxation in general prevailed among the negative opinions. Low literacy regarding the immovable property tax and municipal budgets was evident in some of the respondents' opinions.

The Czech Republic is characterized by a high number of municipalities with less than 2,000 inhabitants compared to OECD countries (OECD 2021 ). This enables better management and allocative efficiency. The aim of this paper was to evaluate the perception of the tax burden on residential buildings by taxpayers who own houses or apartments for housing. Based on the results of the research, most respondents in all size categories of municipalities perceive the tax burden as appropriate. A statistically significant moderate dependence was found between the perception of the tax burden on residential buildings and quality-of-life improvement in municipalities.

The research results show that the immovable property tax may not be perceived negatively by taxpayers if they also see an improvement in quality of life in the municipality. Municipalities can benefit from the possibility of introducing a local coefficient. However, the municipal government must explain the use of the funds to the residents. This fulfills the principle of subsidiarity, where decision-making and accountability in public affairs take place at the lowest level of the government which is closest to the citizens.

Approximately one-third of the respondents perceived an improvement in quality of life in the municipality. Most of them also identified areas in which they saw improvement. The financial benefits to citizens and the improvement in quality of life in the municipality were intertwined in the questionnaire. In addition to financial benefit, some respondents also considered specific improvements of municipal infrastructure as beneficial.

The research found that the perception of residential building tax burden is also influenced by transparency in income management in the municipality. Some municipalities try to reduce the tax burden on residents by providing financial benefits. The higher tax burden will then affect only buildings for business and recreation. The most common forms of financial benefits include reducing or eliminating fees for municipal waste.

The Czech Republic is currently facing a public deficit, and municipalities will be looking for ways to increase revenues. The immovable property tax can be used for this purpose. The results of our research may challenge municipality governments to increase communication with citizens. More information provided by the municipality government to citizens can contribute to better perception of the immovable property tax. Local governments can use the immovable property tax to influence the revenue portion of their own budgets to improve the quality of life in their municipality without worrying about losing votes (voters).

Although the sample size in the survey is sufficient for statistical analyzes, it is not large enough to conduct more detailed analyzes of perceptions of quality-of-life improvements in municipalities. One limitation of the research could be the different requirements for municipal infrastructure in different municipalities. There is scope for further research focusing on whether municipalities are using the tax increase effectively and justifiably in the context of offering public services and providing the potential for further municipal development. Another potential limitation of the study is that the basic characteristics of respondents were not compared to those of non-respondents.

Afon, A. (2014). Residents’ perceptions of property rating in a traditional African City. Africa Development, 38 (3–4), 97–120.

Google Scholar

Alm, J. (2013). A convenient truth: Property taxes and revenue stability. Cityscape: A Journal of Policy Development and Research , 15 (1), 243–245. https://doi.org/10.2307/41958967.

Barrios S., Denis C., Ivaškaitė-Tamošiūnė V., Reut A., & Vázquez Torres E. (2019). Housing taxation: a new database for Europe . JRC Working Papers on Taxation and Structural Reforms No 08/2019. European Commission, Joint Research Centre, Seville. Available at: https://joint-research-centre.ec.europa.eu/document/download/f41b4847-dbe4-4edc-aae2-aa8e8094af32_en . Accessed 15 Apr 2023

Beal-Hodges, M., Borg, M. O., & Stranahan, H. A. (2016). A re-examination of the property tax burden. Journal of Business and Economics Research, 14 (2), 51–60.

Bird, R. M. (2011). Subnational taxation in developing countries: A review of the literature. Journal of International Commerce, Economics and Policy, 2 (1), 139–161. https://doi.org/10.1142/S1793993311000269

Article Google Scholar

Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2022). Tax misperception and its effects on decision making – Literature review and behavioral taxpayer response model. European Accounting Review, 31 (1), 111–144. https://doi.org/10.1080/09638180.2020.1852095

Brunetti, M., & Torricelli, C. (2017). Second homes in Italy: Every household’s dream or (un)profitable investments? Housing Studies, 32 (2), 168–185. https://doi.org/10.1080/02673037.2016.1181720

Cabral, M. & Hoxby, C. M. (2012). The Hated Property Tax: Salience, Tax Rates, and Tax Revolts. NBER Working Paper No. w18514. Available at SSRN: https://ssrn.com/abstract=2170637 . Accessed 15 April 2023.

European Commission. (2023). Data on taxation trends. Available at: https://taxation-customs.ec.europa.eu/taxation-1/economic-analysis-taxation/data-taxation-trends_en . Accessed 15 April 2023.

Financial Administration of the Czech Republic (FACR). (2021). Tax statistics. Available at: http://www.financnisprava.cz/cs/dane/analyzy-a-statistiky/danova-statistika . Accessed 10 Dec 2022.

Haider-Markel, D. P. (2014). Oxford Handbook of State and Local Government. Ed., Oxford University Press (Verlag).

Hesse, M. (2021). Higher taxes for fiscal consolidation? Expected and unexpected effects of municipal tax. International Advances in Economic Research, 27 (4), 287–302.

Horne, R., & Felsenstein, D. (2010). Is property assessment really essential for taxation? Evaluating the performance of an ‘Alternative Assessment’ method. Land Use Policy, 27 (4), 1181–1189.

Ihlanfeldt, K. R. (2013). The property tax is a bad tax, but it need not be. A Journal of Policy Development and Research, 15 (1), 219–223.

Janoušková, J., & Sobotovičová, Š. (2019). Fiscal autonomy of municipalities in the context of land taxation in the Czech Republic. Land Use Policy, 82 (March), 30–36.

Kono, T., Pines, D., & Yokoi, T. (2019). Spatially-variable property tax and optimal tax composition in congested monocentric cities. Journal of Urban Economics, 112 (July), 122–132.

OECD. (2021). Subnational governments in OECD countries: Key data (brochure), OECD, Paris. Available at: https://doi.org/10.1787/region-data-en . Accessed10 Jan 2023.

Presbitero, A. F., Sacchi, A., & Zazzaro, A. (2014). Property tax and fiscal discipline in OECD countries. Economics Letters, 124 (3), 428–433.

Raslanas, S., Zavadskas, E. K., Kaklauskas, A., & Zabulenas, A. R. (2010). Land value tax in the context of sustainable urban development and assessment. Part II – analysis of land valuation techniques: the case of Vilnius. International Journal of Strategic Property Management, 14 (2), 173–190.

Řehák, J., & Brom, O. (2015). SPSS – Practical analysis . Brno, Czech Republic: Computer Press.

Roubínek, P., Kladivo, P., Halás, M., Koutský, J., & Opravil, Z. (2015). Changes in the financing of municipalities and local governments of selected cities: Possible effects on disintegration processes and municipal policy. E&M: Economics & Management , 18 (1), 134–150. https://doi.org/10.15240/tul/001/2015-1-011

Zdražil, P., & Pernica, B. (2018). Property tax and quality of life in the Czech municipalities: Does the policy of raising local coefficient imply potential or risk for development? Review of Economic Perspectives, 18 (2), 123–136.

Download references

Acknowledgements

This paper was supported by the Ministry of Education, Youth and Sports Czech Republic within the Institutional Support for Long-term Development of a Research Organization in 2023.

Open access publishing supported by the National Technical Library in Prague.

Author information

Authors and affiliations.

School of Business Administration in Karvina, Silesian University in Opava, Univerzitni nam1934/3, 733 40, Karvina, Czech Republic

Jana Janoušková & Šárka Sobotovičová

You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Jana Janoušková .

Ethics declarations

Competing interests.

The authors declare that they have no conflict of interest.

Additional information

Publisher's note.

Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

Rights and permissions

Open Access This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article's Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article's Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this licence, visit http://creativecommons.org/licenses/by/4.0/ .

Reprints and permissions

About this article

Janoušková, J., Sobotovičová, Š. Perception of Housing Taxation in the Czech Republic. Int Adv Econ Res (2024). https://doi.org/10.1007/s11294-024-09894-1

Download citation

Accepted : 20 March 2024

Published : 16 April 2024

DOI : https://doi.org/10.1007/s11294-024-09894-1

Share this article

Anyone you share the following link with will be able to read this content:

Sorry, a shareable link is not currently available for this article.

Provided by the Springer Nature SharedIt content-sharing initiative

Fiscal autonomy
Immovable property tax
Perception of tax
Housing taxation
Tax on residential buildings
Find a journal
Publish with us
Track your research

IMAGES

International Taxation
(PDF) The politics of taxation. Introduction to a special section of
International Taxation Paper 6 C
What is International Taxation ?
(PDF) THE IMPACT OF INTERNATIONAL TAXATION SYSTEMS VARIATIONS ON THE
INTRODUCTION TO INTERNATIONAL TAXATION TAXCONCEPT

VIDEO

The 2022 IBFD Yearbook on Taxpayers’ Rights
CA Inter Taxation Paper Pattern
CA FINAL November 2023 Direct Tax laws & International Taxation Paper Review
#besttradingstrategy #videos #stockmarket #trading #derivtrading #strategy #forex #deriv #banknifty
Day 1: Basics of International Taxation
CA FINAL November 2023 International Taxation paper Review

COMMENTS

The Taxation of Tomorrow: The Impact of the Global Minimum Tax on
Abstract. This paper is devoted to an analysis of the recently promoted OECD/G20 reform and its potential effects on international taxation. Over the years, the efforts that the OECD and the European Commission had directed towards the development of an efficient international taxation system have been thwarted by the innovative techniques of economic operators.
Full article: Public international law, international taxation and tax
A. The public international law foundation of international taxation. International taxation is not a definite concept, but an aspect of PIL. International taxation can, however, be described as an area of knowledge pertaining to the international aspects of cross-border activities which can be regulated throughout domestic law or throughout (bilateral and regional-multilateral) tax treaties.
(PDF) International Taxation
This paper evaluates research findings on international taxation, drawing attention to. connections and inconsistencies between theoretical and empirical observations. Diamond and Mirrlees (1971 ...
The new international tax regime: analysis from a power-basis
The scandals of the international tax avoidance by US-based multinational enterprises (MNE) around 2010 (Committee of Public Accounts, House of Commons n.d.; Bergin 2012), were quite sensational.Tax havens, whose distinctive features were described by Remeur (2018, 3) in a briefing from European Parliamentary Research Service, are "low or zero taxation, fictitious residences (with no bearing ...
The Oxford Handbook of International Tax Law
Abstract. International tax law is at a turning point. Increased tax transparency, the tackling of 'Base Erosion and Profit Shifting' (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between states in a global, digitalized economy, and the bold push for minimum corporate taxation are some ...
PDF INTERNATIONAL TAXATION
International Taxation Roger H. Gordon and James R. Hines Jr. NBER Working Paper No. 8854 April 2002 JEL No. H87, H25, F23, H21, F32 ABSTRACT The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to
(PDF) The evolution of international tax regime and the OECD Two
This paper explores the evolution of international taxation and the impact of the OECD Two-Pillar solution on developing countries. The agreement on the OECD (Organization of Economic Co-operation ...
Articles
Tommaso Frattini. Michael Christl. OriginalPaper Open access 15 July 2023. 1. 2. …. 26. Next. International Tax and Public Finance serves as an outlet for first-rate original research on both theoretical and empirical aspects of fiscal policy, broadly ...
(PDF) Basic Concepts of International Taxation
Abstract. Free movements of goods and capital across national borders have important implications for both direct and indirect taxation. The paper discusses the following issues: (a) The ...
WU International Taxation Research Paper Series
WU International Taxation Research Paper Series, 2021-02. Editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna) Zieser, Maximilian (2021) Perceptions of trust, power and tax compliance motivations among large businesses and their tax ...
Home
International Tax and Public Finance serves as an outlet for first-rate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies.A special emphasis is on open economy or, more generally, interjurisdictional issues: the interaction of policies across jurisdictions and the effects of those policies on economic ...
Introduction
Or contact the Law Library's International and Foreign Law Department by phone (202-662-4195) or by email ( [email protected] ). Georgetown Law Center students may schedule a one-on-one research consultation with a librarian. For guidance in researching topics related to international and comparative tax law, consult the following ...
A conceptual framework for digital tax administration
The rest of the paper is organised as follows: Section 2 explains what is meant by digital taxation, Section 3 discusses the research design and methodology which led to the retrieval of a systematic collection of studies, and Section 4 provides an overview of the findings, Section 5 discusses the results and makes some suggestions for further ...
International Taxation
Research in the field of public finance reflects a growing awareness of the importance of foreign tax policies; over the last ten years, there have been many new quantitative studies of the impact of taxation in open economies. 1 This research considers how tax policies affect three aspects of economic activity: FDI, international tax avoidance ...
A review of submissions to International Tax and Public ...
We analyze nearly 3,300 submissions to International Tax and Public Finance from 2010-2020 to identify trends in authorship, content, and the overall performance of the journal. Doing so reveals several things. First, in terms of authorship and data sources, there is a clear predominance of OECD countries, especially the US and Europe. These locations particularly dominate publications ...
International Taxation Research Papers
Accordingly, the paper argues that the international corporate tax regime post-BEPS exhibits two sides of the same regulatory coin: on the one hand, taxpayers are disincentivized to resort to particular types of international tax planning; on the other, the incentives for individual States to engage in corporate tax competition are ...
(PDF) The Impact of Taxation on Economic Growth: Case ...
The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000-2011. The impact ...
Australian first home ownership assistance schemes: International
Australian Economic Papers is a high-impact economics journal publishing research in applied economics, financial economics, and economic theory and policy. Abstract Australia, like most developed countries, has promoted homeownership as an express housing policy goal for many decades.
A Review of International Management Research on Corporate Taxation
To identify extant IM research on corporate taxation, we conducted a keyword search in the 203 English-language journals appearing on the 2017 list of management journals compiled by InCites Journal Citation Reports as well as in several journals on the 2017 list of business journals that sometimes also publish IM studies, i.e. International Business Review, Journal of World Business, Journal ...
UAE Is Drafting New Research and Development Tax Incentives
The UAE is planning to provide its first research and development tax incentives to bolster business investment. The UAE Ministry of Finance started a consultation Friday about R&D incentives that it can provide under its new corporation tax framework that started last year. It is considering direct grants as well as tax incentives such as credits, but notes that credits give businesses ...
Current International Approach to 'Data Taxation'
Last Updated: 03 Nov 2023. Request PDF | Current International Approach to 'Data Taxation' | This chapter aims to briefly examine a selection of the suggestions that were already made in ...
International Paper Agrees to Buy DS Smith for $7.2 Billion (2)
International Paper Co. agreed to buy DS Smith Plc for £5.8 billion ($7.2 billion), besting rival suitor Mondi Plc in the battle for the UK packaging company. The all-stock transaction would create a global leader in packaging, International Paper said in a statement Tuesday. The US company agreed to pay 0.1285 new shares of International Paper for each DS Smith share, or about 415 pence ...
Perception of Housing Taxation in the Czech Republic
Housing taxation is considered the most obvious tax system inequity. Therefore, this type of taxation should be in line with the benefit principle. This article examines the attitudes of citizens towards residential building taxation in the Czech Republic. The aim of this paper is to evaluate the perception of residential building tax burden by taxpayers who own a house or apartment for ...

The Oxford Handbook of International Tax Law

Signed in as

Personal account

Institutional access

IP based access

Sign in through your institution

Sign in with a library card

Society Members

Sign in through society site

Sign in using a personal account

Viewing your signed in accounts

Signed in but can't access content

This Feature Is Available To Subscribers Only

WU International Taxation Research Paper Series - 2021

Library electronic resources outage May 29th and 30th

International and Foreign Tax Law Research Guide

Key to Icons

Key Resources for International & Foreign Tax Law

Research Assistance and Help with Related Topics

International & Foreign Tax Law

Questions? Need Help? Contact the International & Foreign Law Dept.

International Taxation

Foreign Direct Investment

Tax Avoidance

Economic Efficiency

Researchers

International Taxation

UAE Is Drafting New Research and Development Tax Incentives

Learn more about Bloomberg Tax or Log In to keep reading:

Already a subscriber?

International Paper Agrees to Buy DS Smith for $7.2 Billion (3)

Learn more about Bloomberg Law or Log In to keep reading:

Already a subscriber?

Perception of Housing Taxation in the Czech Republic

Cite this article

Similar content being viewed by others

Specifics of Real Estate Taxation in the Czech and Slovak Republics

Effects of Property Rights for Low-Income Housing in South Africa

Effective Public Rental Housing governance: tenants’ perspective from the pilot city Chongqing, China

Introduction

Literature Review

Taxation of Residential Buildings in the Czech Republic

Objective and Methodology

Results and Discussion

Perception of Tax Burden on Residential Properties

Perception of Quality-of-Life Improvement in Municipalities

Financial Benefits Related to Residential Building Tax Increase

Acknowledgements

Author information

Corresponding author

Ethics declarations

Additional information

Rights and permissions

About this article

Share this article

IMAGES

VIDEO

COMMENTS