Arbeitspapier
Is tax harmonization useful?
It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced. In this paper we use a model where commodity and factor taxes are available and we show that governments competing for tax bases will choose a globally efficient tax structure. In contrast to previous conclusions, we also show that the availability of a destination-based commodity tax or a labor tax is necessary to mitigate the problem of inefficient Nash equilibria and thus reduces the necessity of supranational tax harmonization or coordination.
- Language
-
Englisch
- Bibliographic citation
-
Series: CoFE Discussion Paper ; No. 00/23
- Classification
-
Wirtschaft
- Subject
-
Steuerwettbewerb
Steuerharmonisierung
Doppelbesteuerung
Zwei-Länder-Modell
Nash-Gleichgewicht
Theorie
Bestimmungslandprinzip
- Event
-
Geistige Schöpfung
- (who)
-
Eggert, Wolfgang
Genser, Bernd
- Event
-
Veröffentlichung
- (who)
-
University of Konstanz, Center of Finance and Econometrics (CoFE)
- (where)
-
Konstanz
- (when)
-
2000
- Handle
- URN
-
urn:nbn:de:bsz:352-opus-5284
- Last update
-
10.03.2025, 11:41 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
- Eggert, Wolfgang
- Genser, Bernd
- University of Konstanz, Center of Finance and Econometrics (CoFE)
Time of origin
- 2000
Other Objects (12)
Transfer Pricing and Partial Tax Harmonization
Tax competition, tax coordination and tax harmonization: The effects of EMU
Harmonization and tax competition: Efficiency versus fairness
Classical Corporation Tax as a Global Means of Tax Harmonization
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example
Implementing Tax Coordination and Harmonization through Voluntary Commitment
Do we need tax harmonization in the EU?
Tax harmonization in the European community: Problems and prospects
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
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
How will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
Transfer Pricing and Partial Tax Harmonization
Tax competition, tax coordination and tax harmonization: The effects of EMU
Harmonization and tax competition: Efficiency versus fairness
Classical Corporation Tax as a Global Means of Tax Harmonization
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example
Implementing Tax Coordination and Harmonization through Voluntary Commitment
Do we need tax harmonization in the EU?
Tax harmonization in the European community: Problems and prospects
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
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
How will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation
Transfer Pricing and Partial Tax Harmonization
Tax competition, tax coordination and tax harmonization: The effects of EMU
Harmonization and tax competition: Efficiency versus fairness
Classical Corporation Tax as a Global Means of Tax Harmonization
Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example
Implementing Tax Coordination and Harmonization through Voluntary Commitment
Do we need tax harmonization in the EU?
Tax harmonization in the European community: Problems and prospects
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
How Will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation