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 wel- fare of all countries can be enhanced via tax coordination. Based on the standard … Zodrow-Mieszkowski-Wilson tax-competition model this paper analyses the con- ditions 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 …

particular, for a given coalition structure we study to what extend the stability of tax agreements is affected by the coalitions … means of a repeated game setting employing simple trigger strategies and we allow a sub-coalition to deviate from the … coalitional equilibrium. For a given form of punishment we are able to rank the stability of different coalition structures as …

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

competition, we further ask whether increased tax coordination is necessary to prevent a race to the bottom. We show that …

. 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 …

. 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 …

The literature on tax competition generally concludes that international coordination of capital taxes among symmetric … cooperatively. The introduction of tax coordination cannot remove the incentive to compete for foreign capital, but simply shifts it … to the election stage. The paper proves that with standard specifications of the utility functions, coordination leads to …