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Information Sharing, Multiple Nash Equilibria, and Asymmetric Capital-Tax Competition

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Wolfgang Eggert
Martin Kolmar
Abstract

We analyze tax competition between large and asymmetric countries and derive conditions under which countries assist foreign authorities in collecting tax revenues via information exchange. It turns out that voluntary exchange of information is a Nash equilibrium between asymmetric countries, resulting in an efficient use of taxes by governments. However, this equilibrium is not unique and the structure of the resulting equilibrium-selection problem depends on the relative size of countries. Our model gives an explanation for the empirical observation that especially smaller countries are reluctant to co-ordinate on the full-information equilibrium, whereas countries of similar size kan solve the information problem.

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Paper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 02-01.

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  18. U. Michael Bergman & Michael M. Hutchison & Yin-Wong Cheung, . "Should the Nordic Countries Join A European Monetary Union? An Empirical Analysis," EPRU Working Paper Series 97-21, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
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  20. Mark A. Roberts & Eric O'N. Fisher, . "Funded Pensions, Labor Market Participation, and Economic Growth," EPRU Working Paper Series 01-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
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  21. Kleven, Henrik Jacobsen & Richter, Wolfram F & Sorensen, Peter Birch, 2000. "Optimal Taxation with Household Production," Oxford Economic Papers, Oxford University Press, vol. 52(3), pages 584-94, July.
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  22. Beetsma, Roel & Jensen, Henrik, 1999. "Structural Convergence Under Reversible and Irreversible Monetary Unification," CEPR Discussion Papers 2116, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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  1. Keen, Michael & Ligthart, Jenny E., 2005. "Revenue sharing and information exchange under non-discriminatory taxation," Discussion Paper 69, Tilburg University, Center for Economic Research. [Downloadable!]
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