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Konrad, Kai A. (2009): Non-binding minimum taxes may foster tax competition. In: Economics Letters, Vol. 102, Nr. 2: S. 109-111
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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.