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Tax competition and international public goods
Bjorvatn, Kjetil; Schjelderup, Guttorm - 2000
finance an efficient level of public consumption goods. In this model we introduce international spillovers in public goods …
Persistent link: https://www.econbiz.de/10009780199
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The taxation of financial capital under asymmetric information and the tax-competition paradox
Eggert, Wolfgang; Kolmar, Martin - 2003
alternative systems of international capital income taxation and characterize the choice of tax rates and information exchange …. The model reproduces the conclusion of the previous literature that integration of international capital markets may lead …
Persistent link: https://www.econbiz.de/10011511074
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Tax competition, excludable public goods and user charges
Huber, Bernd; Runkel, Marco - 2004
This paper provides an economic explanation for the increasing reliance of the state on revenue from user charges on excludable public goods. We develop a model with many identical countries. The government of each country levies a capital tax on the domestic production sector and supplies an...
Persistent link: https://www.econbiz.de/10011402456
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Even small trade costs restore efficiency in tax competition
Becker, Johannes; Runkel, Marco - 2010
We introduce transport cost of trade in products into the classical Zodrow and Mieszkowski (1986) model of capital tax competition. It turns out that even small levels of transport cost lead to a complete breakdown of the seminal result, the underprovision of public goods. Instead, there is a...
Persistent link: https://www.econbiz.de/10008698403
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Tax-Competition with Involuntary Unemployment
Eichner, Thomas; Bayındır-Upmann, Thorsten - 2010
In the present paper we extend the classical tax-competition framework of Zodrow and Mieszkowski (1986) by modelling involuntary unemployment and by allowing for labour taxation as a second source of public funds. For a large class of production functions (including CES), it turns out that tax...
Persistent link: https://www.econbiz.de/10003967767
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Tax competition in a fiscal union with decentralized leadership
Köthenbürger, Marko - 2003
This paper examines capital tax competition in the presence of an interstate transfer policy without federal commitment. Lack of commitment implies that tax policy is chosen prior to federal transfers. The paper s main result is that ex-post federal policy internalizes horizontal fiscal...
Persistent link: https://www.econbiz.de/10011507899
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Self-enforcing capital tax coordination
Eichner, Thomas; Pethig, Rüdiger - 2013
Capital tax competition is known to result in inefficiently low tax rates and an undersupply of public goods. The 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...
Persistent link: https://www.econbiz.de/10010199703
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Residence-based capital taxation : why information is voluntarily exchanged and why it is not
Eggert, Wolfgang; Kolmar, Martin - 2000
The issue of capital tax competition in source-based capital taxes is viewed to be unproblematic if residence-based capital taxation exists. The sustainability, however, of residence-based capital taxation depends on the co-operation of source countries to assist in collecting tax revenues that...
Persistent link: https://www.econbiz.de/10011397660
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Local business taxation and competition for capital : the choice of the tax rate
Büttner, Thiess - 2001
A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...
Persistent link: https://www.econbiz.de/10011398100
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Capital mobility and tax competition : a survey
Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003
This paper surveys the literature on the implications of international capital mobility for national tax policies. Our … international tax coordination. We develop a a working horse model of multinational investment which allows to derive many of the … key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the …
Persistent link: https://www.econbiz.de/10011507954