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International Tax Competition: There is No Need for Cooperation in Information Sharing

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  • Miltiadis Makris

Abstract

A model is investigated in which small open economies choose the degree of information exchange among tax authorities and an unrestricted set of capital income taxes. The author shows that cooperation in information sharing does not matter in equilibrium outcomes. This comes in striking contrast to existing results and the common belief among policy practitioners. The reason for this result is that if the set of distortionary taxes is unrestricted then, depending on the characteristics of the economy, either information sharing becomes redundant or the non‐cooperative equilibrium is characterized by zero information exchange and overprovision of information.

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  • Miltiadis Makris, 2003. "International Tax Competition: There is No Need for Cooperation in Information Sharing," Review of International Economics, Wiley Blackwell, vol. 11(3), pages 555-567, August.
    • Handle: RePEc:bla:reviec:v:11:y:2003:i:3:p:555-567
    DOI: 10.1111/1467-9396.00402
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    Cited by:

    1. Makris, Miltiadis, 2006. "Capital tax competition under a common currency," Journal of Urban Economics, Elsevier, vol. 59(1), pages 54-74, January.
    2. Hsun Chu, 2014. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," Scottish Journal of Political Economy, Scottish Economic Society, vol. 61(3), pages 304-321, July.
    3. Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(1), pages 81-110, January.
    4. Lockwood, Ben & Makris, Miltiadis, 2006. "Tax incidence, majority voting and capital market integration," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1007-1025, August.
    5. Ligthart, Jenny E., 2007. "Information sharing for consumption tax purposes: An empirical analysis," Information Economics and Policy, Elsevier, vol. 19(1), pages 24-42, March.

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