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provision of public goods and with it the welfare of all countries can be enhanced via tax coordination. Based on the standard … Zodrow-Mieszkowski-Wilson tax-competition model this paper analyses the conditions under which tax coordination by a group of … countries is self-enforcing. It is shown that there always exists a rather small stable tax coalition. For some subset of the …
Persistent link: https://www.econbiz.de/10010706007
that regardless of the structure of the coalition (i.e. full or partial tax coordination), whether partial tax …
Persistent link: https://www.econbiz.de/10011265256
endowments. We show that regardless of the structure of the coalition (i.e., any group of countries), whether partial tax …
Persistent link: https://www.econbiz.de/10008727308
, especially the wage formation process, influence the outcome of interjurisdictional tax competition and coordination. In …
Persistent link: https://www.econbiz.de/10005094271
. I study whether international tax coordination can alleviate this problem, using a general equilibrium model … tax coordination and regional coordination. With high capital mobility between the tax union and the rest of the world …, the welfare gain from regional capital income tax coordination is only a small fraction of the gain from global …
Persistent link: https://www.econbiz.de/10005406302
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU...
Persistent link: https://www.econbiz.de/10005181303
This paper analyzes enhanced cooperation agreements in corporate taxation in a three country tax competition model where countries differ in size. We characterize equilibrium tax rates and the optimal tax responses due to the formation of an enhanced cooperation agreement. Conditions for...
Persistent link: https://www.econbiz.de/10008583708
contrast, uncertainty about the catastrophic threshold typically causes coordination to collapse. Whether the probability …
Persistent link: https://www.econbiz.de/10010877724
private provision of public goods. We examine whether reciprocity can resolve the associated coordination problem. The …
Persistent link: https://www.econbiz.de/10010812485
. Whereas agents have a coordination motive to take the same position, at the social level effective market coordination per se …
Persistent link: https://www.econbiz.de/10005765918