Reference : Does size asymmetry exacerbate the inefficiency of tax competition?
Scientific journals : Article
Business & economic sciences : Economic systems & public economics
http://hdl.handle.net/10993/13273
Does size asymmetry exacerbate the inefficiency of tax competition?
English
Han, Yutao mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Pieretti, Patrice mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Zou, Benteng mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
2014
Economics Letters
Elsevier Science
122
Yes (verified by ORBilu)
International
0165-1765
[en] Tax competition ; Social Welfare ; inefficiency
[en] Many authors demonstrate that the tax gap resulting from tax competition increases with the size asymmetry of the competing countries. Consequently, increasing country-size disparities exacerbates the inefficiency of tax competition. The aim of this note is to show that this classical view has no general validity, if we consider that countries compete not only in taxes, but also in the provision of infrastructure. The simple model we develop for this purpose demonstrates that the effect of size disparity on efficiency depends crucially on the degree of international capital mobility.
Researchers ; Students ; General public
http://hdl.handle.net/10993/13273
www.elsevier.com/locate/ecolet

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