Möglichkeit einer Koordination der Steuersysteme im Bereich der direkten Steuern. Hierzu wird der Zusammenhang zwischen den …

. 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 …

. 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 …