Logo Logo
Help
Contact
Switch Language to German
Konrad, Kai A. (2009): Non-binding minimum taxes may foster tax competition. In: Economics Letters, Vol. 102, No. 2: pp. 109-111
Full text not available from 'Open Access LMU'.

Abstract

In a Stackelberg framework of capital income taxation it is shown that imposing a minimum tax rate that is lower than all countries' equilibrium tax rates in the unconstrained non-cooperative equilibrium may reduce equilibrium tax rates in all countries. © 2008 Elsevier B.V. All rights reserved.