International Repercussions of Direct Taxes

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EGGERT, Wolfgang, 1999. International Repercussions of Direct Taxes

@techreport{Eggert1999Inter-11902, series={CoFE-Diskussionspapiere / Zentrum für Finanzen und Ökonometrie}, title={International Repercussions of Direct Taxes}, year={1999}, number={1999/02}, author={Eggert, Wolfgang} }

<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:bibo="http://purl.org/ontology/bibo/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" > <rdf:Description rdf:about="https://kops.uni-konstanz.de/rdf/resource/123456789/11902"> <dcterms:abstract xml:lang="eng">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.</dcterms:abstract> <dcterms:available rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:40:59Z</dcterms:available> <dcterms:rights rdf:resource="http://nbn-resolving.org/urn:nbn:de:bsz:352-20140905103416863-3868037-7"/> <dcterms:issued>1999</dcterms:issued> <dcterms:title>International Repercussions of Direct Taxes</dcterms:title> <dc:language>eng</dc:language> <dc:creator>Eggert, Wolfgang</dc:creator> <bibo:uri rdf:resource="http://kops.uni-konstanz.de/handle/123456789/11902"/> <dc:contributor>Eggert, Wolfgang</dc:contributor> <dc:format>application/pdf</dc:format> <dc:date rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:40:59Z</dc:date> <dc:rights>deposit-license</dc:rights> </rdf:Description> </rdf:RDF>

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