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Tax competition and tax revenues

Author

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  • Boss, Alfred

Abstract

It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries. It turns out that taxes on capital income contribute to the financing of public expenditures in a more or less unchanged extent; in addition, there are no significant changes of the level and the structure of total tax revenues.

Suggested Citation

  • Boss, Alfred, 2005. "Tax competition and tax revenues," Kiel Working Papers 1256, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1256
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    File URL: https://www.econstor.eu/bitstream/10419/3670/1/kap1256.pdf
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    References listed on IDEAS

    as
    1. Boss, Alfred, 1999. "Do we need tax harmonization in the EU?," Kiel Working Papers 916, Kiel Institute for the World Economy (IfW Kiel).
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    Cited by:

    1. Narcis Eduard Mitu, 2009. "Tax Competition – Areas of Display and Effects," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 67-76.
    2. Narcis Eduard MITU, 2008. "Direct Taxation - Directions of Harmonization," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1407-1411, May.

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    More about this item

    Keywords

    Race to the bottom; Income tax revenues; Tax competition;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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