Konrad, Kai A.
(2009):
Non-binding minimum taxes may foster tax competition.
In: Economics Letters, Vol. 102, No. 2: pp. 109-111
External fulltext: http://www.sciencedirect.com/science/article/pii/S0165176508003194
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.
Item Type: | Journal article |
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Form of publication: | Publisher's Version |
Faculties: | Economics Economics > Chairs > MPI for Tax Law and Public Finance |
Subjects: | 300 Social sciences > 330 Economics |
JEL Classification: | H87 |
ISSN: | 0165-1765 |
Language: | English |
Item ID: | 22085 |
Date Deposited: | 08. Dec 2014, 15:03 |
Last Modified: | 04. Nov 2020, 13:02 |