Fortress Building in Global Tax Competition

Kai Konrad and G. Schjelderup

Working Papers from Norwegian School of Economics and Business Administration-

Abstract: This paper studies whether a group of countries can gain from harmonizing their capital income taxes if the rest of the world does not follow suit. It is shown that cooperation among the subgroup of countries is beneficial if tax rates in the initial fully non-cooperative Nash equilibrium are strategic complements. In this case tax harmonization among a subset of countries is Pareto improving for all countries.

Keywords: TAXATION; INTERNATIONAL ECONOMY; INTERNATIONAL COOPERATION (search for similar items in EconPapers)
JEL-codes: F42 H20 H21 (search for similar items in EconPapers)
Pages: 15 pages
Date: 1998
References: Add references at CitEc
Citations: View citations in EconPapers (2)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Journal Article: Fortress Building in Global Tax Competition (1999)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:17/98

Access Statistics for this paper

More papers in Working Papers from Norwegian School of Economics and Business Administration- NORWEGIAN SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION, HELLEVEIEN 30, 5035 BERGEN SANDVIKEN NORWAY.. Contact information at EDIRC.
Bibliographic data for series maintained by Thomas Krichel ().