The Impact of Fiscal Competition about International Double Taxation in a Nash Equilibrium Point of View
AbstractThis paper examines international tax rules, with respect to both corporate income tax rates and tax rules for double taxation. This article assumes that governments set non-discriminatory tax rates on domesticand foreign-sourced corporate income and can choose no tax allowance as the tax rule. Consequently, the Nash equilibrium outcomes contradict the intuition underlying previous studies: no tax allowance is chosen as the tax rule where world economic welfare can be maximized. The purpose of this paper is to examine the strategic impact of the tax policies of capital-importing and capitalexporting countries on international investment income.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): X (2010)
Issue (Month): 2 (October)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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fiscal rules; double taxation; tax rate; capital-exporting/importing country;
Find related papers by JEL classification:
- H - Public Economics
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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