Tax Competition and Trade Protection

Eckhard Janeba and John Wilson

FinanzArchiv: Public Finance Analysis, 1999, vol. 56, issue 3/4, 459-

Abstract: This paper reconsiders the question of whether tax competition for mobile capital leads to tax rates on capital that are too low or too high from the combined viewpoint of the competing regions (or countries in an economic union). In contrast to standard models of tax competition, both commodity trade and capital mobility is allowed to occur between the competing regions and the rest of the world. A key result of the analysis is that whether the capital taxes are too low or high depends on the degree of external trade protection.

Date: 1999
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