Implementing tax coordination

被引:10
作者
Dhillon, A [1 ]
Perroni, C
Scharf, KA
机构
[1] Univ Warwick, Coventry CV4 7AL, W Midlands, England
[2] Inst Fiscal Studies, London, England
基金
英国经济与社会研究理事会;
关键词
tax competition; tax coordination; implementation;
D O I
10.1016/S0047-2727(98)00087-5
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper investigates whether tax competition can survive under tax coordination, when information is private or nonverifiable. We focus on a two-jurisdiction model where capital can move across borders, and where jurisdictions have different public good requirements, but are otherwise identical. In this setting, coordination may call for a second-best allocation supported by differentiated tax rates. If,however, coordination must be achieved via a set of common rules that condition tax rates on jurisdictions' choices, the second-best allocation may not be implementable. We show that incentive compatibility requirements will generally affect not only the choice of coordinated rates in states where jurisdictions are different, but also the choice of harmonized rates in states where jurisdictions have identical preferences for public consumption. (C) 1999 Elsevier Science S.A. All rights reserved.
引用
收藏
页码:243 / 268
页数:26
相关论文
共 22 条
[1]   INFORMATION SHARING AND TAX COMPETITION AMONG GOVERNMENTS [J].
BACCHETTA, P ;
ESPINOSA, MP .
JOURNAL OF INTERNATIONAL ECONOMICS, 1995, 39 (1-2) :103-121
[2]  
BORDIGNON M, 1996, UNPUB OPTIMAL REGION
[3]  
BUCOVETSKY S, 1997, 9703 CORE U CATH LOU
[4]  
CORNES RC, 1996, UNPUB PUBLIC GOOD MI
[5]  
CORNES RC, 1996, UNPUB TRANSFERS JURI
[6]  
CREMER H, 1996, INT TAX PUBLIC FINAN, V3, P157
[7]   IMPLEMENTATION OF SOCIAL CHOICE RULES - SOME GENERAL RESULTS ON INCENTIVE COMPATIBILITY [J].
DASGUPTA, P ;
HAMMOND, P ;
MASKIN, E .
REVIEW OF ECONOMIC STUDIES, 1979, 46 (02) :185-216
[8]   ON PARETO IMPROVING COMMODITY TAX CHANGES UNDER FISCAL COMPETITION [J].
DECROMBRUGGHE, A ;
TULKENS, H .
JOURNAL OF PUBLIC ECONOMICS, 1990, 41 (03) :335-350
[9]   AN EXAMINATION OF MULTIJURISDICTIONAL CORPORATE-INCOME TAXATION UNDER FORMULA APPORTIONMENT [J].
GORDON, R ;
WILSON, JD .
ECONOMETRICA, 1986, 54 (06) :1357-1373
[10]  
Gordon RH, 1996, AM ECON REV, V86, P1057