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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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.
Find related papers by JEL classification: H2 - Public Economics - - Taxation, Subsidies, and Revenue H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods H7 - Public Economics - - State and Local Government; Intergovernmental Relations
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