Income Distribution and Tax Competition.

The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This paper endogenises the mobility of the tax base, explaining mobility as a function of the pretax income distribution.

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Year of publication:	2001
Authors:	Bjorvatn, K. ; Cappelen, A.W.
Institutions:	Norges Handelshøyskole (NHH)
Subject:	TAXES \| COMPETITION \| INCOME DISTRIBUTION

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Series:	Norwegian School of Economics and Business Administration-.
Type of publication:	Book / Working Paper
Notes:	17 pages
Classification:	D31 - Personal Income, Wealth and Their Distributions ; H26 - Tax Evasion ; H87 - International Fiscal Issues
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005781256