haku: @indexterm IMPLEMENTATION / yhteensä: 412
viite: 114 / 412
| Tekijä: | Dhillon, A. Perroni, C. Scharf, K. |
| Otsikko: | Implementing tax coordination |
| Lehti: | Journal of Public Economics
1999 : MAY, VOL. 72:2, p. 243-268 |
| Asiasana: | TAXATION COMPETITION IMPLEMENTATION |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA