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.

Sprache
Englisch

Erschienen in
Series: EPRU Working Paper Series ; No. 2001-08

Klassifikation
Wirtschaft

Ereignis
Geistige Schöpfung
(wer)
Birch Sørensen, Peter
Ereignis
Veröffentlichung
(wer)
University of Copenhagen, Economic Policy Research Unit (EPRU)
(wo)
Copenhagen
(wann)
2001

Handle
Letzte Aktualisierung
10.03.2025, 11:41 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Birch Sørensen, Peter
  • University of Copenhagen, Economic Policy Research Unit (EPRU)

Entstanden

  • 2001

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