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Type of Publication: | Working Paper/Technical Report |
URI (citable link): | http://nbn-resolving.de/urn:nbn:de:bsz:352-opus-3201 |
Author: | Eggert, Wolfgang |
Year of publication: | 1999 |
Series: | CoFE-Diskussionspapiere / Zentrum für Finanzen und Ökonometrie ; 1999/02 |
Summary: |
This paper analyzes the impact of tax competition between two countries of un- equal per-capita capital endowments on tax rates and efficiency when distorting wage, residence-based and source-based capital taxes (o any combination of two instruments) are available for governments. The national welfare costs and benefits of tax rate varia- tions 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 avail- able to fiscal authorities.
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JEL Classification: | H7; H2; H4 |
Subject (DDC): | 330 Economics |
Link to License: | In Copyright |
EGGERT, Wolfgang, 1999. International Repercussions of Direct Taxes
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