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="" xmlns:bibo="" xmlns:dc="" xmlns:dcterms="" xmlns:xsd="" > <rdf:Description rdf:about=""> <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="">2011-03-25T09:40:59Z</dcterms:available> <dcterms:rights rdf:resource=""/> <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=""/> <dc:contributor>Eggert, Wolfgang</dc:contributor> <dc:format>application/pdf</dc:format> <dc:date rdf:datatype="">2011-03-25T09:40:59Z</dc:date> <dc:rights>deposit-license</dc:rights> </rdf:Description> </rdf:RDF>

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