Arbeitspapier
International repercussions of direct taxes
This peper anlyzes the impact of tax competition between two countries of un- equal per-capita capital endownments on tax rates and efficiency when distorting wage, residence-based and source-based capital taxes (or any combination of two instruments) are available for governments. The national welfare costs and benefits of tax rate varia- tions are shown to be ambiguous in the asymmetric Nash equilibrium due to the existence of tax base and terms of trade effects. Moreover, numerical simulation results indicate that non-cooperative equilibria in Nash strategies are inefficient from an international perspective, even if residence-based capital taxes are in the set of tax instruments available to fiscal authorities.
- Sprache
-
Englisch
- Erschienen in
-
Series: CoFE Discussion Paper ; No. 99/02
- Klassifikation
-
Wirtschaft
- Thema
-
Direkte Besteuerung
Steuerwettbewerb
Kapitalertragsteuer
Spieltheorie
Ursprungslandprinzip
Steuerwirkung
Wohlfahrtsanalyse
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Eggert, Wolfgang
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Konstanz, Center of Finance and Econometrics (CoFE)
- (wo)
-
Konstanz
- (wann)
-
1999
- Handle
- URN
-
urn:nbn:de:bsz:352-opus-3201
- Letzte Aktualisierung
-
10.03.2025, 11:44 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.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Eggert, Wolfgang
- University of Konstanz, Center of Finance and Econometrics (CoFE)
Entstanden
- 1999
Ähnliche Objekte (12)
Foreign Direct Investment and Environmental Taxes
Foreign direct investment and environmental taxes
The Redistributive Effect of Direct Taxes: An International Comparison of Six LIS Countries
Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence
Modelling the impact of direct and indirect taxes using complementary datasets
Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
The disappearing tax base: is foreign direct investment eroding corporate income taxes?
The effect of direct democracy on the level and structure of local taxes
International emissions trading with endogenous taxes
Foreign direct investment in the enlarged EU: do taxes matter and to what extent?
How do corporate taxes affect international trade?
Revisiting the impact of direct taxes and transfers on poverty and inequality in South Africa
Foreign Direct Investment and Environmental Taxes
Foreign direct investment and environmental taxes
The Redistributive Effect of Direct Taxes: An International Comparison of Six LIS Countries
Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence
Modelling the impact of direct and indirect taxes using complementary datasets
Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
The disappearing tax base: is foreign direct investment eroding corporate income taxes?
The effect of direct democracy on the level and structure of local taxes
International emissions trading with endogenous taxes
Foreign direct investment in the enlarged EU: do taxes matter and to what extent?
How do corporate taxes affect international trade?
Revisiting the impact of direct taxes and transfers on poverty and inequality in South Africa
Foreign Direct Investment and Environmental Taxes
Foreign direct investment and environmental taxes
The Redistributive Effect of Direct Taxes: An International Comparison of Six LIS Countries
Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence
Modelling the impact of direct and indirect taxes using complementary datasets
Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
The disappearing tax base: is foreign direct investment eroding corporate income taxes?
The effect of direct democracy on the level and structure of local taxes
International emissions trading with endogenous taxes
Foreign direct investment in the enlarged EU: do taxes matter and to what extent?
How do corporate taxes affect international trade?