Does size asymmetry exacerbate the inefficiency of tax competition?

Han Y, Pieretti P, Zou B (2013) Center for Mathematical Economics Working Papers; 486.
Bielefeld: Center for Mathematical Economics.

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Diskussionspapier | Veröffentlicht | Englisch
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Abstract / Bemerkung
Many authors demonstrate that the tax gap resulting from tax competition increases with the size asymmetry of the competing countries. Consequently, increasing country-size disparities exacerbates the inefficiency of tax competition. The aim of this note is to show that this classical view has no general validity if we consider that countries compete not only in taxes but also in the provision of infrastructure. The simple model we develop for this purpose demonstrates that the effect of size disparity on efficiency depends crucially on the degree of international capital mobility.
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486
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10
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Han Y, Pieretti P, Zou B. Does size asymmetry exacerbate the inefficiency of tax competition?. Center for Mathematical Economics Working Papers. Vol 486. Bielefeld: Center for Mathematical Economics; 2013.
Han, Y., Pieretti, P., & Zou, B. (2013). Does size asymmetry exacerbate the inefficiency of tax competition? (Center for Mathematical Economics Working Papers, 486). Bielefeld: Center for Mathematical Economics.
Han, Y., Pieretti, P., and Zou, B. (2013). Does size asymmetry exacerbate the inefficiency of tax competition? Center for Mathematical Economics Working Papers, 486, Bielefeld: Center for Mathematical Economics.
Han, Y., Pieretti, P., & Zou, B., 2013. Does size asymmetry exacerbate the inefficiency of tax competition?, Center for Mathematical Economics Working Papers, no.486, Bielefeld: Center for Mathematical Economics.
Y. Han, P. Pieretti, and B. Zou, Does size asymmetry exacerbate the inefficiency of tax competition?, Center for Mathematical Economics Working Papers, vol. 486, Bielefeld: Center for Mathematical Economics, 2013.
Han, Y., Pieretti, P., Zou, B.: Does size asymmetry exacerbate the inefficiency of tax competition? Center for Mathematical Economics Working Papers, 486. Center for Mathematical Economics, Bielefeld (2013).
Han, Yutao, Pieretti, Patrice, and Zou, Benteng. Does size asymmetry exacerbate the inefficiency of tax competition?. Bielefeld: Center for Mathematical Economics, 2013. Center for Mathematical Economics Working Papers. 486.
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2016-03-10T13:22:38Z

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Working Paper veröffentlicht als Zeitschriftenartikel in "Economics Letters", 2014

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