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Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a...
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also used to clarify the limits of welfare enhancing partial tax coordination of a subgroup of regions. In the used …
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. 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 …
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