Arbeitspapier
Minimum Taxes and Repeated Tax Competition
An agreement about a lower bound for admissible tax rates can reduce the equilibrium tax rate (and thus welfare) in tax competition among fully symmetric countries. This is shown in an infinitely repeated game where the stage game describes the standard tax competition model with source-based taxes and symmetric countries. Repeated interaction may allow countries to sustain cooperation through implicit contracts. Lower bounds on tax rates ('minimum taxes') restrict the ability of countries to punish deviators. This makes cooperation harder to sustain. The introduction of a lower bound on feasible tax rates may thus harm all countries.
- ISBN
-
978-615-5024-50-4
- Sprache
-
Englisch
- Erschienen in
-
Series: IEHAS Discussion Papers ; No. MT-DP - 2011/16
- Klassifikation
-
Wirtschaft
International Investment; Long-term Capital Movements
International Fiscal Issues; International Public Goods
- Thema
-
tax competition
tax harmonization
minimum tax
tax floor
repeated games
Unternehmensbesteuerung
Steuertarif
Steuerwettbewerb
Steuerharmonisierung
Wiederholte Spiele
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Kiss, Áron
- Ereignis
-
Veröffentlichung
- (wer)
-
Hungarian Academy of Sciences, Institute of Economics
- (wo)
-
Budapest
- (wann)
-
2011
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 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
- Kiss, Áron
- Hungarian Academy of Sciences, Institute of Economics
Entstanden
- 2011
Ähnliche Objekte (12)
Non-binding minimum taxes may foster tax competition
Stability of coalitional equilibria within repeated tax competition
Stability of coalitional equilibria within repeated tax competition
Tax rate harmonization, renegotiation and asymmetric tax competition for profits with repeated interaction
Implementing Partial Tax Harmonization in an Asymmetric Tax Competition Game with Repeated Interaction
Tax Competition and the Efficiency of "Benefit-Related" Business Taxes
Evolutionary competition and profit taxes: market stability versus tax burden
Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution
Local income tax competition with progressive taxes and a fiscal equalization scheme
Are your firm's taxes set in Warsaw? Spatial tax competition in Europe
Tax competition under minimum rates : the case of European diesel excises
Tax Competition under Minimum Rates: The Case of European Diesel Excises
Non-binding minimum taxes may foster tax competition
Stability of coalitional equilibria within repeated tax competition
Stability of coalitional equilibria within repeated tax competition
Tax rate harmonization, renegotiation and asymmetric tax competition for profits with repeated interaction
Implementing Partial Tax Harmonization in an Asymmetric Tax Competition Game with Repeated Interaction
Tax Competition and the Efficiency of "Benefit-Related" Business Taxes
Evolutionary competition and profit taxes: market stability versus tax burden
Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution
Local income tax competition with progressive taxes and a fiscal equalization scheme
Are your firm's taxes set in Warsaw? Spatial tax competition in Europe
Tax competition under minimum rates : the case of European diesel excises
Tax Competition under Minimum Rates: The Case of European Diesel Excises
Non-binding minimum taxes may foster tax competition
Stability of coalitional equilibria within repeated tax competition
Stability of coalitional equilibria within repeated tax competition
Tax rate harmonization, renegotiation and asymmetric tax competition for profits with repeated interaction
Implementing Partial Tax Harmonization in an Asymmetric Tax Competition Game with Repeated Interaction
Tax Competition and the Efficiency of "Benefit-Related" Business Taxes
Evolutionary competition and profit taxes: market stability versus tax burden
Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution
Local income tax competition with progressive taxes and a fiscal equalization scheme
Are your firm's taxes set in Warsaw? Spatial tax competition in Europe
Tax competition under minimum rates : the case of European diesel excises