Is tax harmonization useful?

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EGGERT, Wolfgang, Bernd GENSER, 2000. Is tax harmonization useful?

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

<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/123456789/12004"> <dcterms:issued>2000</dcterms:issued> <dcterms:title>Is tax harmonization useful?</dcterms:title> <dc:creator>Eggert, Wolfgang</dc:creator> <dcterms:abstract xml:lang="eng">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.</dcterms:abstract> <dc:date rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:41:42Z</dc:date> <dcterms:rights rdf:resource="http://nbn-resolving.org/urn:nbn:de:bsz:352-20140905103416863-3868037-7"/> <bibo:uri rdf:resource="http://kops.uni-konstanz.de/handle/123456789/12004"/> <dcterms:available rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:41:42Z</dcterms:available> <dc:format>application/pdf</dc:format> <dc:creator>Genser, Bernd</dc:creator> <dc:contributor>Genser, Bernd</dc:contributor> <dc:contributor>Eggert, Wolfgang</dc:contributor> <dc:language>eng</dc:language> <dc:rights>deposit-license</dc:rights> </rdf:Description> </rdf:RDF>

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