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Can Tax Coordination Work?

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Author Info

  • Clemens Fuest
  • Bernd Huber

Abstract

A large part of the literature on tax competition argues that capital tends to be undertaxed if there is no international coordination of tax policies. This result constitutes an important theoretical basis for practical tax policy in particular in the EU, where minimum tax rates have been proposed for corporate taxation and withholding taxes on interest income. This paper shows that coordination arrangements of the type currently discussed in the EU face the problem that national governments have incentives to neutralise coordinated tax increases or minimum rates by adjusting tax instruments not covered by the agreement. Capital tax coordination will therefore only be effective if it takes into account the interaction between all available tax instruments that affect the cost of capital.

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Bibliographic Info

Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 56 (1999)
Issue (Month): 3/4 (July)
Pages: 443-

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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200007)56:3/4_443:ctcw_2.0.tx_2-u

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Cited by:
  1. Eckhard Janeba & John Douglas Wilson, 1999. "Tax Competition and Trade Protection," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 459-, July.
  2. Kai A. Konrad, 2007. "Mobile Tax Base as a Global Common," CESifo Working Paper Series 2144, CESifo Group Munich.
  3. Cremer, Helmuth & Pestieau, Pierre, 2002. "Factor Mobility and Redistribution: A Survey," IDEI Working Papers 154, Institut d'Économie Industrielle (IDEI), Toulouse, revised 2003.
  4. David Wildasin, 2001. "Fiscal Competition in Space and Time," Public Economics 0112004, EconWPA.
  5. Ernesto Crivelli & Christian Volpe Martincus, 2007. "Horizontal and Vertical Tax Externalities in a Multicountry World," Bonn Econ Discussion Papers bgse8_2007, University of Bonn, Germany.
  6. Brückner, Matthias, 2001. "Strategic delegation and international capital taxation," ZEI Working Papers B 22-2001, ZEI - Center for European Integration Studies, University of Bonn.
  7. Osterloh, Steffen & Heinemann, Friedrich, 2008. "The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?," ZEW Discussion Papers 08-108, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  8. Huizinga, Harry & Nielsen, Søren Bo, 2005. "Capital Income Tax Coordination and the Income Tax Mix," Working Papers 24-2005, Copenhagen Business School, Department of Economics.
  9. Sven Wehke, 2007. "Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination," FEMM Working Papers 07010, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  10. Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder, 2004. "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 57(11), pages 03-10, 06.
  11. Giampaolo Arachi, 2001. "Efficient Tax Competition with Factor Mobility and Trade: A Note," International Tax and Public Finance, Springer, vol. 8(2), pages 171-188, March.

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