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This paper has two ambitions. First, we review the economic literature on tax coordination. Second, we argue that the taxation of capital is not an issue of efficiency, but instead an issue of equity. In particular, capital tax coordination can alter the vertical distribution of income between...
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1. Globalization and Inequality: The Facts -- 2. Trade and Inequality -- 3. Mobility of Tax Bases and Tax Competition … -- 4. Anti-inequality policies and globalization -- 5. Further researches and policy implications. …This volume surveys and combines the different dimensions of globalization so as to propose a general diagnosis of the …
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increase in trade in recent decades has not made the world a fairer place: instead, the age of globalization has become a time … of mass migration caused by increasing global inequality. The theory of unequal exchange challenges the free trade … transactions. Following a critical review of the existing approaches, the book proposes a general theory of unequal exchange in the …
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Empirical evidence about income convergence among regions and countries is inconclusive and it is necessary to clarify the economic and institutional conditions for convergence. We investigate movements in the income distribution among regions in an integrated market with high mobility of labor,...
Persistent link: https://www.econbiz.de/10012653742
The present paper attempts to demonstrate that finding an appropriate trade-off between direct and indirect taxes can help smooth policy makers’ way through reconciling the contradictory notions of equity and efficiency. Our theoretical and empirical analysis is based on the assumption that...
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