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作者

来源

来源 JOURNAL OF URBAN ECONOMICS,Vol.55,P.451-458

语言

英文

关键字

H2;H87;H7;Tax competition;Tax coordination;Withholding tax

作者单位

CORE, Belgium"}]},{"#name":"affiliation","$":{"id":"AFF002;Université catholique de Louvain, Voie du Roman Pays 34, B-1348 Louvain-la-Neuve, Belgium"}]},{"#name":"affiliation","$":{"id":"AFF003;CREPP, Belgium"}]},{"#name":"affiliation","$":{"id":"AFF004;Université de Liège—Sart Tilman, Boulevard du Rectorat 7, Bâtiment 31, B-4000 Liège, Belgium"}]},{"#name":"affiliation","$":{"id":"AFF005;Graduate School of Economics, Kunitachi, 186-8601 Tokyo, Japan"}]},{"#name":"correspondence","$":{"id":"COR001;CORE, Belgium"}]},"AFF002":{"#name":"affiliation","$":{"id":"AFF002;Université catholique de Louvain, Voie du Roman Pays 34, B-1348 Louvain-la-Neuve, Belgium"}]},"AFF003":{"#name":"affiliation","$":{"id":"AFF003;CREPP, Belgium"}]},"AFF004":{"#name":"affiliation","$":{"id":"AFF004;Université de Liège—Sart Tilman, Boulevard du Rectorat 7, Bâtiment 31, B-4000 Liège, Belgium"}]},"AFF005":{"#name":"affiliation","$":{"id":"AFF005;Graduate School of Economics, Kunitachi, 186-8601 Tokyo, Japan"}]}},"correspondences":{"COR001":{"#name":"correspondence","$":{"id":"COR001

摘要

Most work on tax competition argues that mobile factors tend to be undertaxed except if there is coordination of tax policies. Full coordination is not however always feasible, and as a consequence some measures of partial coordination have been proposed such as minimal withholding taxes on interest income. We show that partial coordination can be in some instances welfare worsening and that then no coordination is to be preferred.