Income Distribution and Tax Competition

Kjetil Bjorvatn and Alexander Cappelen

Working Papers from Norwegian School of Economics and Business Administration-

Abstract: The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This paper endogenises the mobility of the tax base, explaining mobility as a function of the pretax income distribution.

Keywords: TAXES; COMPETITION; INCOME DISTRIBUTION (search for similar items in EconPapers)
JEL-codes: D31 H26 H87 (search for similar items in EconPapers)
Pages: 17 pages
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:29/2001

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