|Konrad, Kai A. (2008): Non-binding minimum taxes may foster tax competition. WZB Discussion Paper, SP II 2008-10|
Full text not available from 'Open Access LMU'.
External fulltext: http://hdl.handle.net/10419/51104
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 non-cooperative equilibrium may reduce equilibrium tax rates in all countries.
|Item Type:||Paper (Discussion Paper)|
|Published in:||WZB Discussion Paper, Vol. SP II 2008-10|
|Keywords:||Corporate income; capital income; Taxation; tax competition; minimum tax; tax coordination; Stackelberg|
|Faculties:||Economics > Chairs > MPI for Tax Law and Public Finance|
|Subjects:||300 Social sciences > 330 Economics|
|Place of Publication:||Berlin|
|Deposited On:||01. Apr 2015 14:40|
|Last Modified:||01. Apr 2015 14:40|