English
 
Help Privacy Policy Disclaimer
  Advanced SearchBrowse

Item

ITEM ACTIONSEXPORT
  The Theory of International Tax Competition and Coordination

Konrad, K. A., & Keen, M. (2012). The Theory of International Tax Competition and Coordination. Working Paper of the Max Planck Institute for Tax Law and Public Finance, No. 2012-06.

Item is

Files

show Files

Locators

show
hide
Locator:
http://ssrn.com/abstract=2111895 (Any fulltext)
Description:
-
OA-Status:

Creators

show
hide
 Creators:
Konrad, Kai A.1, Author           
Keen , Michael2, Author
Affiliations:
1Public Economics, MPI for Tax Law and Public Finance, Max Planck Society, ou_830552              
2External Organizations, ou_persistent22              

Content

show
hide
Free keywords: International taxation, tax competition
 Abstract: This paper surveys the theory of international tax competition and coordination, which, matching the increasing policy importance of the topic, has grown substantially over the last thirty years. It focuses on the taxation of capital income, stressing that issues arise not only in relation to movements of productive capital – the primary concern in the earliest literature – but also in relation to the shifting of paper profits. It sets out, assesses, and uses as a unifying framework, the two workhorse models in the area. After discussing the welfare properties and comparative statics of non-cooperative equilibria under unconstrained tax competition, the paper analyses key issues of coordination (within subsets of countries, for instance) and a range of specific topics (such as the nature and impact of tax havens).

Details

show
hide
Language(s): eng - English
 Dates: 2012-07-13
 Publication Status: Published online
 Pages: 82
 Publishing info: -
 Table of Contents: -
 Rev. Type: -
 Identifiers: -
 Degree: -

Event

show

Legal Case

show

Project information

show

Source 1

show
hide
Title: Working Paper of the Max Planck Institute for Tax Law and Public Finance
Source Genre: Series
 Creator(s):
Affiliations:
Publ. Info: -
Pages: - Volume / Issue: No. 2012-06 Sequence Number: - Start / End Page: - Identifier: -