Is tax harmonization useful?
| dc.contributor.author | Eggert, Wolfgang | |
| dc.contributor.author | Genser, Bernd | |
| dc.date.accessioned | 2011-03-25T09:41:42Z | deu |
| dc.date.available | 2011-03-25T09:41:42Z | deu |
| dc.date.issued | 2000 | deu |
| dc.description.abstract | It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced. In this paper we use a model where commodity and factor taxes are available and we show that governments competing for tax bases will choose a globally efficient tax structure. In contrast to previous conclusions, we also show that the availability of a destination-based commodity tax or a labor tax is necessary to mitigate the problem of inefficient Nash equilibria and thus reduces the necessity of supranational tax harmonization or coordination. | eng |
| dc.description.version | published | |
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| dc.identifier.ppn | 088851125 | deu |
| dc.identifier.uri | http://kops.uni-konstanz.de/handle/123456789/12004 | |
| dc.language.iso | eng | deu |
| dc.legacy.dateIssued | 2000 | deu |
| dc.relation.ispartofseries | CoFE-Diskussionspapiere / Zentrum für Finanzen und Ökonometrie | |
| dc.rights | terms-of-use | deu |
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| dc.subject.ddc | 330 | deu |
| dc.title | Is tax harmonization useful? | eng |
| dc.type | WORKINGPAPER | deu |
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| kops.bibliographicInfo.seriesNumber | 2000/23 | deu |
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title={Is tax harmonization useful?},
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author={Eggert, Wolfgang and Genser, Bernd}
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| kops.citation.iso690 | EGGERT, Wolfgang, Bernd GENSER, 2000. Is tax harmonization useful? | deu |
| kops.citation.iso690 | EGGERT, Wolfgang, Bernd GENSER, 2000. Is tax harmonization useful? | eng |
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