|Konrad, Kai A. (2009): Non-binding minimum taxes may foster tax competition. In: Economics Letters, Vol. 102, No. 2: pp. 109-111|
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.
Economics > Chairs > MPI for Tax Law and Public Finance
|Subjects:||300 Social sciences > 330 Economics|
|Deposited On:||08. Dec 2014 15:03|
|Last Modified:||08. Dec 2014 15:03|