Part 1 - AL-Tax

IndexPayPal, 321PCSEs see Panel-corrected standard errorsPensions, 281Personal taxation, corporate taxcompetition, 216Persson and Tabellini’s formal–theoreticalmodel, 50–3, 56Piaser, Gwenaël, 6, 73–94Pindyck, R., 25, 27, 37Poland, 184–91, 212–33, 255, 270–86, 305Policy learning, concepts, 219Political costs, capital-tax competition,61–2Political institutions, 5, 9, 60–7, 130–43Political-economic contexts, 6, 8, 9,45–68, 241–62, 313–22Pommerehne, W., 75, 89Portfolio investments, 241, 253–61Portugal, 21–2, 184–91, 212–33, 255, 258Prescott, E., 341Principal-agent structure, risk insurance,157Principle of additivity, 325–9Privatizations, pensions, 281Probity concepts, 128–9Production issues, 20–2, 31–6, 77–8, 88,342, 349Productivity, 77–8, 342, 349Profitsshifting practices, 192–6, 198–9, 228–32transfer pricing, 7–8, 113–43, 147–69,192–6, 198–9, 221–4, 228–32see also Income...Projects, effective tax rates (ETRs), 5–6,11–41, 328–9Property taxes, 35Public bureaucracies, governance-choicetheory, 125–32, 141Public finance, 8, 9, 269–87, 293–306Public goods, European Union (EU),179–99Quasi-instruments, cross-spatialendogeneity, 58Quasi-utilitarian governments, income-taxcompetition, 75–6, 78–80, 86–9Quinn, D., 60–1, 66R-base tax, 31Race-to-the-bottom expectations,capital-tax concerns, 46–68, 75–6,173, 181–5, 194, 214–16Rawlsian governments, income-taxcompetition, 75–6, 78–85, 88Read, Colin, 3–10Redistribution of wealth, 78–80, 88,175–8, 182–3, 185, 262, 276Reforms, tax policies, 8, 9–10, 219–34,274, 341–53Regression, capital-tax competition, 6,45–68Related-party transactions, transferpricing, 7–8, 113–43, 147–69Religions, tax evasion, 294–6Reorganizations, 217–34Replenishment features, securitization,107, 110Reportable thresholds, money laundering,318–20Reputation effect, information sharing,248Residence principle, savings, 243–50, 257Residential mortgage-backed securities(RMBS), 105Retained earnings, 18–20, 332–6Retention taxes, 254see also Withholding taxesReturns, 14–35, 181–2, 243–62cost of capital, 14–17, 27–8, 181, 183,328–9risk, 17–18, 24–8uncertainty, 24–8‘Revelation mechanism’, 79–82, 86365