search query: @author Huber, B. / total: 7
reference: 7 / 7
« previous | next »
Author: | Huber, B. |
Title: | Tax competition and tax coordination in an optimum income tax model |
Journal: | Journal of Public Economics
1999 : MAR, VOL. 71:3, p. 441-458 |
Index terms: | INCOME TAX COMPETITION ECONOMICS |
Language: | eng |
Abstract: | The paper uses the self-selection approach of Stiglitz (1982) to study tax competition and tax coordination in a many country-optimum income tax model. In the model, the government can impose a non-linear tax schedule on wage income and a (source-based) tax on mobile capital. In an uncoordinated equilibrium, it turns out that countries can use the capital tax instrument to weaken the self-selection constraint. The paper presents examples where positive and negative capital taxes are optimal from a single country perspective. |
« previous | next »
SCIMA