haku: @author Huber, B. / yhteensä: 7
viite: 7 / 7
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| Tekijä: | Huber, B. |
| Otsikko: | Tax competition and tax coordination in an optimum income tax model |
| Lehti: | Journal of Public Economics
1999 : MAR, VOL. 71:3, p. 441-458 |
| Asiasana: | INCOME TAX COMPETITION ECONOMICS |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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