The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This paper endogenises the mobility of the tax base, explaining mobility as a function of the pretax income distribution.
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Paper provided by Norwegian School of Economics and Business Administration- in its series Papers with number
29/2001.
Length: 17 pages Date of creation: 2001 Date of revision: Handle: RePEc:fth:norgee:29/2001
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Find related papers by JEL classification: D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods