Part 1 - AL-Tax

IndexSpain, 184–91, 212–33, 255–8, 270–86Spatial interdependence, 6, 45–68Spatial-lag empirical models, 60–7Stability and Growth Pact, 216Stamp duties, 100–10Standard deviations, 27, 212–14, 233–4Standard errors, 58–9, 61–7‘Standard’ taxation, governance-choicetheory, 126–32Stiglitz, J., 77–80, 90Straight-line depreciation formula, 18Strategy units see EntrepreneurialuncertaintySubsidiaries, 190–6, 217, 325–36Subsidiarity concepts, EU, 176–7, 189Subsidies, 181, 189–90Supernormal returns, 27–8Supply chain management, 5Swank, D., 47–9Sweden, 17, 184–91, 212–33, 255–9,270–86Switzerland, 75, 195, 254–62, 270–86Symmetric equilibria, income-taxcompetition, 86–9, 93–4Synthetic securitizations, 100see also SecuritizationTaiwan, 270–86Tariffs, 5, 296–7, 341–53Tax avoidance, 5, 257–62, 315–17,326–36Tax base, 116–32, 140–1, 189, 194–9, 234Tax basis, tax revenues, 30Tax burdens, 6, 8, 13–35, 45, 181–5,192–4, 218, 269–97, 349–53Asian countries, 269–87effective tax rates (ETRs), 13–35, 328–9Index of Economic Freedom, 269,282–7tax misery/happiness study, 8, 269,274–87Tax competition, 5–8, 10, 43–72, 75–94,173–99, 209–34, 326–36, 351–3converging tax-rates, 46–50, 211–34cooperation/coordination factors, 7–8,75–89, 113–43, 173–99, 209–34definition, 180EU, 173–4, 179–99, 209–34Home State Taxation (HST), 211–12,232–4interdependence factors, 6, 45–68lessons learned, 10Leviathan models, 182, 183, 197race-to-the-bottom concerns, 46–68,75–6, 173, 181–5, 194, 214–16theories, 179–84see also Capital...; Income...Tax compliance, ethics, 9, 293–306Tax credits, taxable income, 15–17, 18, 19,41, 327, 334–6Tax depreciation, 13, 18Tax envy, 276–8Tax evasion, 9, 188, 241–2, 248–9, 254,257–62, 293–306, 316–17, 321–2ethics, 9, 293–306methodology, 297–8religions, 294–6Tax happiness, 8, 269, 274–87Tax harmonization, 5, 6–7, 10, 30, 117–43,187–99see also Coordination factors; Effectivetax ratesTax havens, 224, 241–2, 248–9, 251–62,314–17, 320–1Tax incentives, Brazil, 325–36Tax information sharing, 8, 241–62Tax misery, 8, 267–87Tax plans, 7, 113–43, 326–7Tax policies, 5–8, 45–68, 75–6, 78–89,113–43, 173–99, 209–34, 241–62,325–36Brazil, 325–36367