International Tax Coordination: Regionalism Versus Globalism
AbstractTax 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 483.
Date of creation: 2001
Date of revision:
Tax competition; tax coordination; capital income taxation;
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo Group Munich.
- Haufler, Andreas & Wooton, Ian, 2003.
"Regional Tax Coordination and Foreign Direct Investment,"
Discussion Papers in Economics
61, University of Munich, Department of Economics.
- Andreas Haufler & Ian Wooton, 2001. "Regional Tax Coordination and Foreign Direct Investment," Working Papers, Business School - Economics, University of Glasgow 2001_11, Business School - Economics, University of Glasgow.
- H aufler, Andreas & Ian Wootton, 2002. "Regional Tax Coordination and Foreign Direct Investment," Royal Economic Society Annual Conference 2002, Royal Economic Society 98, Royal Economic Society.
- Haufler, Andreas & Wooton, Ian, 2001. "Regional tax coordination and foreign direct investment," Center for European, Governance and Economic Development Research Discussion Papers 14, University of Goettingen, Department of Economics.
- Andreas Haufler & Ian Wooton, 2001. "Regional Tax Coordination and Foreign Direct Investment," CESifo Working Paper Series 628, CESifo Group Munich.
- Haufler, Andreas & Wooton, Ian, 2001. "Regional Tax Coordination and Foreign Direct Investment," CEPR Discussion Papers 3063, C.E.P.R. Discussion Papers.
- 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.
- 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.
- Eijffinger, S.C.W. & Wagner, W.B., 2001. "Taxation if Capital is Not Perfectly Mobile: Tax Competition versus Tax Exportation," Open Access publications from Tilburg University urn:nbn:nl:ui:12-88263, Tilburg University.
- Sylvester C.W. Eijffinger & Wolf Wagner, . "Taxation if Capital is not Perfectly Mobile: Tax Competition versus Tax Exportation," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 02-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Peter SÃ¸rensen, 2004. "Company Tax Reform in the European Union," International Tax and Public Finance, Springer, vol. 11(1), pages 91-115, January.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Julio Saavedra).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.