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International Percussions of Direct Taxes

Listed author(s):
  • Wolfgang Eggert

    (Center of Finance and Econometrics)

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    This paper anlyzes the impact of tax competition between two countries of un- equal per-capita capital endownments on tax rates and efficiency when distorting wage, residence-based and source-based capital taxes (or any combination of two instruments) are available for governments. The national welfare costs and benefits of tax rate variations are shown to be ambiguous in the asymmetric Nash equilibrium due to the existence of tax base and terms of trade effects. Moreover, numerical simulation results indicate that non-cooperative equilibria in Nash strategies are inefficient from an international perspective, even if residence-based capital taxes are in the set of tax instruments available to fiscal authorities.

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    Paper provided by EconWPA in its series Finance with number 9904001.

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    Length: 25 pages
    Date of creation: 14 Apr 1999
    Handle: RePEc:wpa:wuwpfi:9904001
    Note: 25 pages
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