endowments. We show that regardless of the structure of the coalition (i.e., any group of countries), whether partial tax …

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 …

In the context of international tax coordination incomplete information is one of the well-known frictions that can … lead to bargaining failure and might explain a lack of observed coordination. We consider international negotiations about … tax coordination under complete and incomplete information. We identify the conditions for multilateral negotiations to be …

Pareto-efficient solution under coordination and the unilaterally optimal policy under competition for mobile capital. In the …

policy. To this end, we expand the modest coalition formation game, in which countries first decide on whether to join an … and emissions. We find that strategic delegation crowds out all efforts to increase coalition sizes by less ambitious …

choice affects coordination. In a fixed interaction treatment, a vast majority of subjects quickly coordinates on the …