Non-binding minimum taxes may foster tax competition
AbstractIn a Stackelberg framework of capital income taxation it is shown that imposing a minimum tax rate that is lower than all countries' equilibrium tax rates in the unconstrained non-cooperative equilibrium may reduce equilibrium tax rates in all countries.
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Bibliographic InfoArticle provided by Elsevier in its journal Economics Letters.
Volume (Year): 102 (2009)
Issue (Month): 2 (February)
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Web page: http://www.elsevier.com/locate/ecolet
Tax competition Minimum tax Tax coordination Stackelberg;
Other versions of this item:
- Konrad, Kai A., 2008. "Non-binding minimum taxes may foster tax competition," Discussion Papers, Research Unit: Market Processes and Governance SP II 2008-10, Social Science Research Center Berlin (WZB).
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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