
|
|
Research Area: |
|
Markets and Politics |
 |
|
 |
 |
|
|
|
|
|
Abstracts |
|
|
|
> Browse by year: |
2008
I
2007
I
2006
I
2005
I
2004
I 2003
I 2002
I 2001
I 2000
I 1999
I 1998
I 1997
I 1996
I 1995
I 1994 |
|
 |
|
 |
 |
|
Kai A. Konrad
Non-Binding Minimum Taxes May Foster Tax
Competition
|
|
|
In a Stackelberg framework of capital income taxation it is shown
that imposing a minimum tax rate that is lower than all countries'
equilibrium tax rates in the non-cooperative equilibrium may reduce
equilibrium tax rates in all countries. |
|
|
|
 |
|
|
|
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
|
 |
|