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 …

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 …

categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

corporate tax coordination within the EU. Although corporate tax coordination, including tax rate harmonization, has been the … independent and highly varied corporate income tax systems. Interest in tax coordination has increased recently, however, prompted …

Tax coordination in the West African Economic and Monetary Union (WAEMU) is one of the most advanced in the world, de … States in the conduct of their national tax policies. The objectives of this coordination are to: promote regional economic … current status of the WAEMU tax coordination framework. We examine in some detail the various directives and regulations (de …

We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the …. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in … the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top …