Is tax harmonization useful?

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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.

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ISO 690EGGERT, Wolfgang, Bernd GENSER, 2000. Is tax harmonization useful?
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@techreport{Eggert2000harmo-12004,
  year={2000},
  series={CoFE-Diskussionspapiere / Zentrum für Finanzen und Ökonometrie},
  title={Is tax harmonization useful?},
  number={2000/23},
  author={Eggert, Wolfgang and Genser, Bernd}
}
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