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Can Partial Fiscal Coordination Be Welfare Worsening? A model of tax competition

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  • Maurice Marchand
  • Pierre Pestieau
  • Motohiro Sato

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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Bibliographic Info

Paper provided by Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège in its series CREPP Working Papers with number 0205.

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Date of creation: 2002
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Handle: RePEc:rpp:wpaper:0205

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Keywords: tax competition; tax coordination; witholding tax;

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Cited by:
  1. 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.
  2. Kai A. Konrad, 2007. "Mobile Tax Base as a Global Common," CESifo Working Paper Series, CESifo Group Munich 2144, CESifo Group Munich.
  3. Jun-ichi Itaya & Makoto Okamuraz & Chikara Yamaguchix, 2009. "Partial tax coordination in a repeated game setting," Working Papers, Institut d'Economia de Barcelona (IEB) 2009/15, Institut d'Economia de Barcelona (IEB).

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