Arbeitspapier
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory taxation in one country increases tax policy heterogeneity within the remaining union. Moreover, the incentives for the two remaining countries to harmonize their tax rates decline. We discuss these results in the context of the debate about the tax policy implications of Brexit.
- Language
-
Englisch
- Bibliographic citation
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Series: CESifo Working Paper ; No. 6807
- Classification
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Wirtschaft
Taxation, Subsidies, and Revenue: General
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
- Subject
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international taxation
tax competition
preferential tax regimes
- Event
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Geistige Schöpfung
- (who)
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Fuest, Clemens
Sultan, Samina
- Event
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Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
-
2017
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the 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
- Fuest, Clemens
- Sultan, Samina
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2017
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