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Asymmetric Competition and Co-ordination in International Capital Income Taxation

  • Volker Arnold
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    Complete descriptions of Cournot-Nash equilibria in a model with large and asymmetric countries and international mobile capital are given. These countries have two tax instruments at their disposal. The possibility is shown that if the more populated country exports capital, a mutually advantageous harmonization of the rates of a source-based tax on capital can only take the form of a common subsidy rate. Furthermore, the transition from Cournot-Nash equilibria involving such a tax on capital to an equilibrium based on the pure residence principle is examined with the surprising result that under the same circumstances an agreement would be accepted only if it foresees transfer payments between the two countries.

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    Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

    Volume (Year): 58 (2001)
    Issue (Month): 4 (November)
    Pages: 430-448

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    Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200211)58:4_430:acacii_2.0.tx_2-e
    Contact details of provider: Web page: http://www.mohr.de/fa

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    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, December.
    2. Wildasin, David E., 1989. "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," Journal of Urban Economics, Elsevier, vol. 25(2), pages 193-212, March.
    3. Bucovetsky, Sam & Wilson, John Douglas, 1991. "Tax competition with two tax instruments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 333-350, November.
    4. DePeter James A. & Myers Gordon M., 1994. "Strategic Capital Tax Competition: A Pecuniary Externality and a Corrective Device," Journal of Urban Economics, Elsevier, vol. 36(1), pages 66-78, July.
    5. Stefan Homburg, 1999. "Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 1-17, March.
    6. Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
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