Income Distribution and Tax Competition
AbstractThe 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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Bibliographic InfoPaper 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:
Contact details of provider:
Postal: NORWEGIAN SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION, HELLEVEIEN 30, 5035 BERGEN SANDVIKEN NORWAY.
Phone: 5595 9000
Fax: 5595 9100
Web page: http://www.nhh.no/
More information through EDIRC
TAXES ; COMPETITION ; INCOME DISTRIBUTION;
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
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