Competition for fdi with vintage investment and agglomeration advantages... The tax revenue in the equilibrium is substantial, and higher on "old" FDI than on "new" FDI, even though countries are not allowed to use discriminatory taxation....
2008), competition for fdi with vintage investment and agglomeration advantages, paper presented at the cesifo conference on the “reform of the welfare state: a new european model... The tax revenue in the equilibrium is substantial, and higher on "old" FDI than on "new " FDI, even though countries are not allowed to use discriminatory taxation....
Southern cal. edison v. state dep’t of taxation, 133 nev. adv. op. 49 (jul. 27, 2017)The Court considered whether an electrical utility company was entitled to a tax refund after it had paid taxes under an alleged discriminatory taxation scheme....
Neutrality-based effective tax rates... Integration of neutral taxation into the computation of ETRs overcomes the problem of traditional numerical concepts: Comparison of the new ETR and the statutory tax rate as a constant yardstick reveals preferential or discriminatory taxation of investments....
