International tax coordination: regionalism versus globalism
نویسندگان
چکیده
منابع مشابه
International Tax Competition and Coordination
This paper aims to provide a comprehensive survey of the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the...
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1687 Do the forces that regional integration arrangements set up encourage or discourage a trend toward globally freer trade? We don't know yet. Summary findings The literature on regionalism versus multilateralism is growing as economists and political scientists grapple with the question of whether regional integration arrangements are good or bad for the multilateral system. Are regional int...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2004
ISSN: 0047-2727
DOI: 10.1016/s0047-2727(03)00062-8