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International Tax Coordination: Regionalism Versus Globalism

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  • Peter Birch Sørensen
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    Abstract

    Tax competition for mobile capital can undermine the attempts of governments to redistribute income from rich to poor. I study whether international tax coordination can alleviate this problem, using a general equilibrium model synthesizing recent contributions to the tax competition literature. The model highlights the crucial distinction between global tax coordination and regional coordination. With high capital mobility between the tax union and the rest of the world, the welfare gain from regional capital income tax coordination is only a small fraction of the gain from global coordination, even if the tax union is large relative to the world economy.

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    File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/WP/WP-CESifo_Working_Papers/wp-cesifo-2001/wp-cesifo-2001-05/cesifo_wp483.pdf
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    Bibliographic Info

    Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 483.

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    Date of creation: 2001
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    Handle: RePEc:ces:ceswps:_483

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    Keywords: Tax competition; tax coordination; capital income taxation;

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    Cited by:
    1. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo Group Munich.
    2. Haufler, Andreas & Wooton, Ian, 2003. "Regional Tax Coordination and Foreign Direct Investment," Discussion Papers in Economics 61, University of Munich, Department of Economics.
    3. Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, vol. 88(6), pages 1065-1091, June.
    4. Eijffinger, Sylvester C W & Wagner, Wolf, 2001. "Taxation if Capital is Not Perfectly Mobile: Tax Competition versus Tax Exportation," CEPR Discussion Papers 3084, C.E.P.R. Discussion Papers.
    5. Peter Sørensen, 2004. "Company Tax Reform in the European Union," International Tax and Public Finance, Springer, vol. 11(1), pages 91-115, January.

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