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International Tax Competition and Coordination

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  • Michael Keen
  • Kai A. Konrad

Abstract

This paper aims to provide a comprehensive survey of the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the Keen-Kanbur model and then survey frameworks to analyze countries’ bidding for firms, tax rate differentiation and preferential tax regimes, the role of information exchange and recent work on tax havens. The paper also discusses approaches that replace the benevolent government assumption by selfish (Leviathan) governments or by political processes that determine countries' decisions on their tax policy in an international context.

Suggested Citation

  • Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
  • Handle: RePEc:mpi:wpaper:international_tax_competition_and_coordination
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    2. Yutao Han & Xi Wan, 2019. "Who benefits from partial tax coordination?," The World Economy, Wiley Blackwell, vol. 42(5), pages 1620-1640, May.
    3. Grégoire ROTA-GRAZIOSI, 2016. "Implementing Tax Coordination and Harmonization through Voluntary Commitment," Working Papers P181, FERDI.
    4. Aronsson, Thomas & Johansson-Stenman, Olof, 2015. "Keeping up with the Joneses, the Smiths and the Tanakas: On international tax coordination and social comparisons," Journal of Public Economics, Elsevier, vol. 131(C), pages 71-86.
    5. Blesse, Sebastian & Martin, Thorsten, 2015. "Let's stay in touch - evidence on the role of social learning in local tax interactions," ZEW Discussion Papers 15-081, ZEW - Leibniz Centre for European Economic Research.
    6. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
    7. Buiter, Willem H. & Sibert, Anne C., 2016. "Government deficits in large open economies: The problem of too little public debt," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 10, pages 1-39.
    8. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022. "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 70(2), pages 338-381, June.
    9. Daniel Iulius Doaga, 2020. "Literature Survey Onsustainable Fiscal Policy Within The Countries Of Central And Eastern Europe," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 115-120, February.
    10. Thomas Eichner & Rüdiger Pethig, 2018. "Self-enforcing capital tax coordination," Journal of Business Economics, Springer, vol. 88(7), pages 915-940, September.
    11. Patricia Sanz‐Córdoba & Bernd Theilen, 2018. "Partial Tax Harmonization Through Infrastructure Coordination," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1399-1416, April.
    12. Yutao Han & Patrice Pieretti & Benteng Zou, 2013. "The Dynamics of the Location of Firms – A Revisit of Home-Attachment under Tax Competition," DEM Discussion Paper Series 13-15, Department of Economics at the University of Luxembourg.
    13. David Mayer-Foulkes, 2015. "The Challenge of Market Power under Globalization," Review of Development Economics, Wiley Blackwell, vol. 19(2), pages 244-264, May.
    14. Kato, Hayato, 2015. "The importance of government commitment in attracting firms: A dynamic analysis of tax competition in an agglomeration economy," European Economic Review, Elsevier, vol. 74(C), pages 57-78.
    15. F. De Sloover & Y. Saks, 2018. "Is job polarisation accompanied by wage polarisation?," Economic Review, National Bank of Belgium, issue iii, pages 79-90, september.
    16. Haupt, Alexander & Krieger, Tim & Lange, Thomas, 2013. "Education policy, student migration, and brain gain," Discussion Paper Series 2013-05, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
    17. Yutao Han, 2013. "Who benefits from partial tax coordination?," DEM Discussion Paper Series 13-24, Department of Economics at the University of Luxembourg.
    18. Krishanu Karmakar & Jorge Martinez-Vazquez, 2014. "Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    19. Beatrix Eugster & Raphaël Parchet, 2019. "Culture and Taxes," Journal of Political Economy, University of Chicago Press, vol. 127(1), pages 296-337.
    20. Hory, Marie-Pierre & Organització de Cooperació i Desenvolupament Econòmic, Països de l', 2017. "International tax competition: A reappraisal," Working Papers 2072/290763, Universitat Rovira i Virgili, Department of Economics.
    21. Guillaume Claveres, 2022. "Tax competition and club goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 110-146, February.

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    13. Mongrain, Steeve & Wilson, John D., 2018. "Tax competition with heterogeneous capital mobility," Journal of Public Economics, Elsevier, vol. 167(C), pages 177-189.
    14. Osterloh, Steffen & Heinemann, Friedrich, 2013. "The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?," European Journal of Political Economy, Elsevier, vol. 29(C), pages 18-37.
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