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Tax harmonisation and political competition

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Author Info

  • GRAZZINI, Lisa

    ()
    (Center for Operations Research and Econometrics (CORE), Université catholique de Louvain (UCL), Louvain la Neuve, Belgium)

  • van YPERSELE, Tanguy

    ()
    (Center for Operations Research and Econometrics (CORE), Université catholique de Louvain (UCL), Louvain la Neuve, Belgium)

Abstract

In this paper, we analyse tax harmonisation in the framework of two countries asymmetric in their capital-labour endowment. In the first part, countries play a non-cooperative game and we examine how na- tional fiscal policies are decided according to majority voting. At the Nash equilibrium, inefficiency arises because of the corresponding mis- allocation of resources. In the second part, we analyse fiscal policy co- ordination within the institutional framework of the European Union, where policy reforms are decided by unanimity rule. In most cases, we show that the imposition of a minimum capital tax rate is refused.

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Bibliographic Info

Paper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers with number 1997054.

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Date of creation: 01 Aug 1997
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Handle: RePEc:cor:louvco:1997054

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Related research

Keywords: Fiscal competition; Mobility of factors of production; In- ternational policy coordination; Political economy;

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Cited by:
  1. Peralta, Susana & van Ypersele, Tanguy, 2006. "Coordination of capital taxation among asymmetric countries," Regional Science and Urban Economics, Elsevier, vol. 36(6), pages 708-726, November.
  2. Fuest, Clemens & Huber, Bernd, 2001. " Tax Competition and Tax Coordination in a Median Voter Model," Public Choice, Springer, vol. 107(1-2), pages 97-113, April.
  3. Ypersele, T.P.M.C. van, 1998. "Coordination of Capital Taxation Among a Large Number of Asymmetric Countries," Discussion Paper 1998-137, Tilburg University, Center for Economic Research.

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