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Persistent link: https://www.econbiz.de/10009383742

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This paper examines information sharing between governments in an optimaltaxation framework. We present a taxonomy of alternative systems of international capital-income taxation and characterize the choice of tax rates and information exchange. The model reproduces the conclusion of the...

Persistent link: https://www.econbiz.de/10002527916

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The taxation of financial capital under asymmetric information and the tax-competition paradox

Eggert, Wolfgang; Kolmar, Martin - 2003

This paper examines information sharing between governments in an optimal taxation framework. We present a taxonomy of alternative systems of international capital income taxation and characterize the choice of tax rates and information exchange. The model reproduces the conclusion of the...

Persistent link: https://www.econbiz.de/10001816472