search query: @indexterm capital income tax / total: 20
reference: 5 / 20
| Author: | Sörensen, P. B. |
| Title: | International tax coordination: regionalism versus globalism |
| Journal: | Journal of Public Economics
2004 : JUN, VOL. 88:6, p. 1187-1214 |
| Index terms: | Taxation Competition Capital income tax |
| Freeterms: | Tax competition Tax coordination |
| Language: | eng |
| Abstract: | Tax competition for mobile capital can undermine the attempts of governments to redistribute income from rich to poor. The author studies whether international tax coordination can alleviate this problem, using a general equilibrium model synthesizing recent contributions to the tax competition literature. |
SCIMA