Arbeitspapier
International Tax Coordination: Regionalism versus Globalism
Tax competition for mobile capital can undermine the attempts of governments to redistribute income from rich to poor. I study whether international tax coordination can alleviate this problem, using a general equilibrium model synthesizing recent contributions to the tax competition literature. The model highlights the crucial distinction between global 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 coordination, even if the tax union is large relative to the world economy.
- Language
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Englisch
- Bibliographic citation
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Series: EPRU Working Paper Series ; No. 2001-08
- Classification
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Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Birch Sørensen, Peter
- Event
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Veröffentlichung
- (who)
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University of Copenhagen, Economic Policy Research Unit (EPRU)
- (where)
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Copenhagen
- (when)
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2001
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Birch Sørensen, Peter
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Time of origin
- 2001