Non-binding minimum taxes may foster tax competition
[Mindeststeuern können Steuerwettbewerb verstärken]
In a Stackelberg framework of capital income taxation it is shown that imposing a minimum tax rate that is lower than all countries' equilibrium tax rates in the non-cooperative equilibrium may reduce equilibrium tax rates in all countries.
|Date of creation:||2008|
|Date of revision:|
|Contact details of provider:|| Postal: Reichpietschufer 50, 10785 Berlin|
Phone: +49 (0)30 25491-402
Fax: +49 (0)30 25491-400
Web page: http://www.wzb.eu/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Peralta, Susana & van Ypersele, Tanguy, 2006.
"Coordination of capital taxation among asymmetric countries,"
Regional Science and Urban Economics,
Elsevier, vol. 36(6), pages 708-726, November.
- PERALTA, Susana & van YPERSELE, Tanguy, 2002. "Coordination of capital taxation among Asymmetric countries," CORE Discussion Papers 2002032, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Peralta, Susana & van Ypersele, Tanguy, 2003. "Coordination of Capital Taxation Among Asymmetric Countries," CEPR Discussion Papers 3695, C.E.P.R. Discussion Papers.
- PERALTA, Susana & VAN YPERSELE, Tanguy, . "Coordination of capital taxation among asymmetric countries," CORE Discussion Papers RP 1971, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Morten Hvidt & Søren Bo Nielsen, .
"Noncooperative vs. Minimum-Rate Commodity Taxation,"
EPRU Working Paper Series
99-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Morten Hvidt & Søren Bo Nielsen, 2001. "Non-cooperative vs. Minimum-Rate Commodity Taxation," German Economic Review, Verein für Socialpolitik, vol. 2(4), pages 315-326, November.
- Rosanne Altshuler & Timothy J. Goodspeed, 2015.
"Follow the Leader? Evidence on European and US Tax Competition,"
Public Finance Review,
SAGE Publishing, vol. 43(4), pages 485-504, July.
- Rosanne Altshuler & Timothy J. Goodspeed, 2002. "Follow the Leader? Evidence on European and U.S. Tax Competition," Departmental Working Papers 200226, Rutgers University, Department of Economics.
- Kanbur, Ravi & Keen, Michael, 1993.
"Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size,"
American Economic Review,
American Economic Association, vol. 83(4), pages 877-92, September.
- Ravi Kanbur & Michael Keen, 1991. "Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Papers 819, Queen's University, Department of Economics.
- Fuest, Clemens & Huber, Bernd & Mintz, Jack, 2005.
"Capital mobility and tax competition,"
Munich Reprints in Economics
20329, University of Munich, Department of Economics.
- Hamilton, Jonathan H. & Slutsky, Steven M., 1990.
"Endogenous timing in duopoly games: Stackelberg or cournot equilibria,"
Games and Economic Behavior,
Elsevier, vol. 2(1), pages 29-46, March.
- Hamilton, J.H. & Slutsky, S.M., 1988. "Endogenous Timing In Duopoly Games: Stackelberg Or Cournot Equilibria," Papers 88-4, Florida - College of Business Administration.
- Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo Group Munich.
- You-Qiang Wang, 1999. "Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and Optimality," American Economic Review, American Economic Association, vol. 89(4), pages 974-981, September.
When requesting a correction, please mention this item's handle: RePEc:zbw:wzbmpg:spii200810. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics)
If references are entirely missing, you can add them using this form.