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Can partial fiscal coordination be welfare worsening ? A model of tax competition

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  • MARCHAND, Maurice
  • PESTIEAU, Pierre
  • SATO, Motohiro

Abstract

Most work on tax competition argues that mobile factors tend to be undertaxed except if there is coordination of tax policies. Full coordination is not however always feasible, and as a consequence some measures of partial coordination have been proposed such as minimal witholding taxes on interest income. We show that partial coordination can be in some instances welfare worsening and that then no coordination is to be preferred.

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File URL: http://alfresco.uclouvain.be/alfresco/download/attach/workspace/SpacesStore/226c95ca-72f2-4d3f-ba47-da4a0dfb1191/coredp_2002_52.pdf
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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 2002052.

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Date of creation: 00 Sep 2002
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Handle: RePEc:cor:louvco:2002052

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Related research

Keywords: tax competition; tax coordination; witholding tax;

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Cited by:
  1. Jun-ichi Itaya & Makoto Okamuraz & Chikara Yamaguchix, 2009. "Partial tax coordination in a repeated game setting," Working Papers 2009/15, Institut d'Economia de Barcelona (IEB).
  2. Sven Wehke, 2007. "Fighting Tax Competition in the Presence of Unemployment: Complete versus Partial Tax Coordination," FEMM Working Papers 07010, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.

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