Does equalization transfer enhance partial tax cooperation?
Keisuke Kawachi and
International Review of Economics & Finance, 2017, vol. 51, issue C, 431-443
This paper analyzes the effect of equalization transfer scheme on partial tax cooperation condition in a repeated game setting. It is shown that in order to achieve partial tax cooperation between two capital-rich (exporting) countries, the full equalization transfer scheme is superior to the partial equalization transfer scheme, whereas in order to achieve partial tax cooperation between two capital-poor (importing) countries, the partial equalization transfer scheme is superior to the full equalization transfer scheme.
Keywords: Partial tax cooperation; Full equalization transfer; Partial equalization transfer; Repeated game (search for similar items in EconPapers)
JEL-codes: H21 H77 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:51:y:2017:i:c:p:431-443
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