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~isPartOf:"CoFE discussion papers"
~isPartOf:"IMF working papers"
~person:"Eggert, Wolfgang"
~subject:"Theory"
~type_genre:"Non-commercial literature"
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Steuerwettbewerb
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Tax competition
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Eggert, Wolfgang
Genser, Bernd
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ECONIS (ZBW)
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Double taxation, tax credits and the information exchange puzzle
Eggert, Wolfgang
(
contributor
)
-
2003
This paper analyzes the choice of taxes and international information exchange by governments in a capital
tax
…
competition
model. We explain situations where countries can choose tax rates on tax savings income and exchange information about …
Persistent link: https://www.econbiz.de/10002527908
Saved in:
2
The taxation of financial capital under asymmetric information and the
tax-competition
paradox
Eggert, Wolfgang
(
contributor
);
Kolmar, Martin
(
contributor
)
-
2003
This paper examines information sharing between governments in an optimaltaxation framework. We present a taxonomy of alternative systems of international capital-income taxation and characterize the choice of tax rates and information exchange. The model reproduces the conclusion of the...
Persistent link: https://www.econbiz.de/10002527916
Saved in:
3
Is tax harmonization useful?
Eggert, Wolfgang
;
Genser, Bernd
-
2000
-
This version; July 31, 2000
It is a widely acknowledged result of the literature on capital
tax
competition
that underprovision of public goods can …
Persistent link: https://www.econbiz.de/10011545025
Saved in:
4
International repercussions of direct taxes
Eggert, Wolfgang
-
1999
This paper analyzes the impact of
tax
competition
between two countries of unequal per-capita capital endownments on …
Persistent link: https://www.econbiz.de/10011543835
Saved in:
5
Capital
tax
competition
with inefficient government spending
Eggert, Wolfgang
-
1999
Models of international
tax
competition
typically assume the existence of a benevolent government. This paper presents …
Persistent link: https://www.econbiz.de/10011544432
Saved in:
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