International tax competition and gains from tax harmonization

DOI10.1016/0165-1765(91)90245-GzbMath0729.91046OpenAlexW3123084297MaRDI QIDQ807438

Efraim Sadka, Assaf Razin

Publication date: 1991

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/0165-1765(91)90245-g

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Related Items (7)

Tax competition in a Bertrand model ⋮ Capital income taxation, tax criteria, and intergenerational welfare ⋮ Dynamic optimal taxation in small open economies ⋮ Tax evasion, tax competition and gains from nondiscrimination with equilibrium mixed strategies ⋮ The optimal taxation of savings and investment in an open economy ⋮ Capital taxation and production efficiency in an open economy ⋮ International tax competition and gains from tax harmonization

Cites Work

• Population size and the social welfare functions of Bentham and Mill
• International tax competition and gains from tax harmonization

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