Arbeitspapier
Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size
Closer international integration is putting increasing pressure on existing national tax structures. this paper uses a simple two-country model to address a range of policy concerns that consequently arise, focusing particularly on the role of national size. Differences in size exacerbate the inefficiency due to non-cooperative behavior, harming both countries. The smaller country would lose form harmonization to any tax rate between those of the non-cooperative equilibrium, but both countries would gain from the imposition of a minimum tax anywhere in that range. The fully optimal response to freer cross-border trade, however, may be to do absolutely nothing.
- Sprache
-
Englisch
- Erschienen in
-
Series: Queen's Economics Department Working Paper ; No. 819
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Kanbur, Ravi
Keen, Michael
- Ereignis
-
Veröffentlichung
- (wer)
-
Queen's University, Department of Economics
- (wo)
-
Kingston (Ontario)
- (wann)
-
1991
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Kanbur, Ravi
- Keen, Michael
- Queen's University, Department of Economics
Entstanden
- 1991
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