International Tax Competition in Corporate Income Taxation: recent trends in OECD Countries

DSpace/Manakin Repository

Show simple item record

dc.contributor.advisor Marenzi, Anna it_IT De Sanctis, Giulia <1993> it_IT 2017-06-21 it_IT 2017-09-29T12:59:19Z 2019-02-26T10:24:47Z 2017-07-06 it_IT
dc.description.abstract This dissertation has the aim to collect some information from official European sources regarding OECD countries and their approach to corporate income taxation world, both in terms of basic tax rates and tax base and to the extent of deductible interests and allowances offered to companies. Foreign direct investment (FDI) policies adopted by different jurisdictions will also be analyzed, with a focus on multinationals’ expansion and limitation of such growth opportunities. The analysis will then shift towards a more-centered economic approach, analyzing differences in business location decisions based upon evidences of effective tax rates, marginal and average. The dissertation covers also a case study focused on the new taxation consequences after Brexit in the UK: the country is insert inside a benchmark analysis, both compared to its historical data but in particular against its main competitors such as Germany, Italy, France and Scandinavian region. Finally, some solutions and potential harmonization opportunities are discussed, offering a wide perspective about all potential benefits deriving from such strong competition together with those inconvenient losses experienced by most of governments in this race-to-the-bottom for attracting countries, at their own expenses. it_IT
dc.language.iso en it_IT
dc.publisher Università Ca' Foscari Venezia it_IT
dc.rights © Giulia De Sanctis, 2017 it_IT
dc.title International Tax Competition in Corporate Income Taxation: recent trends in OECD Countries it_IT
dc.title.alternative International Tax Competition in Corporate Income Taxation - Recent trends from OECD Countries it_IT
dc.type Bachelor Thesis it_IT Amministrazione, finanza e controllo it_IT Laurea magistrale it_IT Dipartimento di Management it_IT
dc.description.academicyear 2016/2017 sessione estiva it_IT
dc.rights.accessrights embargoedAccess it_IT
dc.thesis.matricno 842275 it_IT
dc.subject.miur SECS-P/03 SCIENZA DELLE FINANZE it_IT
dc.description.note it_IT it_IT it_IT
dc.provenance.upload Giulia De Sanctis (, 2017-06-21 it_IT
dc.provenance.plagiarycheck Anna Marenzi (, 2017-07-03 it_IT

Files in this item

This item appears in the following Collection(s)

Show simple item record