haku: @indexterm CAPITAL INCOME TAX / yhteensä: 20
viite: 5 / 20
Tekijä: | Sörensen, P. B. |
Otsikko: | International tax coordination: regionalism versus globalism |
Lehti: | Journal of Public Economics
2004 : JUN, VOL. 88:6, p. 1187-1214 |
Asiasana: | Taxation Competition Capital income tax |
Vapaa asiasana: | Tax competition Tax coordination |
Kieli: | eng |
Tiivistelmä: | 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. |
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