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.
Diskussionspapier
| Veröffentlicht | Englisch
Download
IMW_working_paper_486.pdf
154.90 KB
Autor*in
Han, Yutao;
Pieretti, Patrice;
Zou, Benteng
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.
Stichworte
tax competition;
social welfare;
inefficiency;
infrastructure
Erscheinungsjahr
2013
Serientitel
Center for Mathematical Economics Working Papers
Band
486
Seite(n)
10
ISSN
0931-6558
Page URI
https://pub.uni-bielefeld.de/record/2901452
Zitieren
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, Yutao, Pieretti, Patrice, and Zou, Benteng. 2013. Does size asymmetry exacerbate the inefficiency of tax competition?. Vol. 486. Center for Mathematical Economics Working Papers. 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.
Alle Dateien verfügbar unter der/den folgenden Lizenz(en):
Copyright Statement:
Dieses Objekt ist durch das Urheberrecht und/oder verwandte Schutzrechte geschützt. [...]
Volltext(e)
Name
IMW_working_paper_486.pdf
154.90 KB
Access Level
Open Access
Zuletzt Hochgeladen
2019-09-25T06:44:44Z
MD5 Prüfsumme
dee77406e03ee047797002b234377d08
Externes Material:
Neue Ausgabe
Beschreibung
Working Paper veröffentlicht als Zeitschriftenartikel in "Economics Letters", 2014