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| Author: | Dhillon, A. Perroni, C. Scharf, K. |
| Title: | Implementing tax coordination |
| Journal: | Journal of Public Economics
1999 : MAY, VOL. 72:2, p. 243-268 |
| Index terms: | TAXATION COMPETITION IMPLEMENTATION |
| Language: | eng |
| Abstract: | This paper investigates whether tax competition can survive under tax coordination, when information is private or nonverifiable. The authors focus on a two- jurisdiction model where capital can move across borders and where jurisdictions have different public good requirements, but are otherwise identical. In this setting, coordination may call for a second-best allocation supported by differentiated tax rates. |
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