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| Author: | Beckmann, K. |
| Title: | Tax competition through tax evasion - Steuerwettbewerb über Steuerhinterziehung |
| Journal: | Jahrbücher für Nationalökonomie und Statistik
2001 : MAY, VOL. 221:3, p. 241-255 |
| Index terms: | Competition Tax evasion |
| Language: | eng |
| Abstract: | Two distinct justifications for tax harmonisation emerge. First, harmonisation of taxation at the source can be supported with the usual spill-over argument that is at the core of the tax competition literature. This kind of argument does not apply to the harmonisation of residence-based taxes, however. Second, in a strategic situation where a tax haven facilitates tax evasion by citizens of the rest of the world, countries may find it to their advantage to coordinate their residence-based tax policies as well. |
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