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Asymmetric Competition and Co-ordination in International Capital Income Taxation

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  • Volker Arnold
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    Abstract

    Complete descriptions of Cournot-Nash equilibria in a model with large and asymmetric countries and international mobile capital are given. These countries have two tax instruments at their disposal. The possibility is shown that if the more populated country exports capital, a mutually advantageous harmonization of the rates of a source-based tax on capital can only take the form of a common subsidy rate. Furthermore, the transition from Cournot-Nash equilibria involving such a tax on capital to an equilibrium based on the pure residence principle is examined with the surprising result that under the same circumstances an agreement would be accepted only if it foresees transfer payments between the two countries.

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    Bibliographic Info

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

    Volume (Year): 58 (2001)
    Issue (Month): 4 (November)
    Pages: 430-448

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    Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200211)58:4_430:acacii_2.0.tx_2-e

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. WILDASIN, David E., . "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," CORE Discussion Papers RP -831, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    2. DePeter James A. & Myers Gordon M., 1994. "Strategic Capital Tax Competition: A Pecuniary Externality and a Corrective Device," Journal of Urban Economics, Elsevier, vol. 36(1), pages 66-78, July.
    3. Bucovetsky, Sam & Wilson, John Douglas, 1991. "Tax competition with two tax instruments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 333-350, November.
    4. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
    5. Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
    6. Stefan Homburg, 1999. "Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 1-17, March.
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