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: CESifo Working Paper ; No. 483

Klassifikation
Wirtschaft
Thema
Tax competition
tax coordination
capital income taxation

Ereignis
Geistige Schöpfung
(wer)
Sørensen, Peter Birch
Ereignis
Veröffentlichung
(wer)
Center for Economic Studies and ifo Institute (CESifo)
(wo)
Munich
(wann)
2001

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

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

Objekttyp

  • Arbeitspapier

Beteiligte

  • Sørensen, Peter Birch
  • Center for Economic Studies and ifo Institute (CESifo)

Entstanden

  • 2001

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