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 …

. 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 …

endowments. We show that regardless of the structure of the coalition (i.e., any group of countries), whether partial tax … coordination ; asymmetric countries ; repeated game ; tax competition …

, especially the wage formation process, influence the outcome of interjurisdictional tax competition and coordination. In …

welfare enhancing tax coordination). This is the case if the marginal social costs of underreporting savings and investment … well. We conclude that commonly held assumptions on the need for coordination under tax competition need to be revised or …