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 …

that regardless of the structure of the coalition (i.e. full or partial tax coordination), 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 …

repeated game setting. We show that partial tax coordination is more likely to prevail if the number of regions in a coalition …This paper addresses the problem of partial tax coordination among regional or national sovereign governments in a …, partial tax coordination is more likely to prevail if the preference for a local public good is stronger. The main driving …

shifting within multinationals. We show that international tax coordination is more likely to prevail if the degree of …

Itaya et al. (2014) study the conditions for sustainability and stability of capital tax coordination in a repeated … game model with tax-revenue maximizing governments. One of their major results is that the grand tax coalition is never … stable and sustainable. The purpose of this note is to prove that there are conditions under which the grand tax coalition is …