Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/261224 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
Cardiff Economics Working Papers No. E2021/31
Verlag: 
Cardiff University, Cardiff Business School, Cardiff
Zusammenfassung: 
A general version of the ZMW model of international tax competition is presented that confirms and extends the results of the existing literature about the choice of tax policy instruments in the symmetric case when the tax externality is positive for both countries. In the asymmetric case when the tax externality is positive for one country and negative for the other country, it is shown that the results are reversed. This demonstrates the importance of the sign of the tax externality in models of international ta x competition. This general model is then used to analyse a couple of policy-relevant applications: depreciation allowances and interest payment deductibility.
Schlagwörter: 
Tax Competition
Proportional Taxes
Per-Unit Taxes
Capital Taxes
JEL: 
H21
H25
H77
F21
F23
F53
C72
Dokumentart: 
Working Paper

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