منابع مشابه
Self-enforcing environmental agreements and capital mobility
In a multi-country model with mobile capital and global pollution this paper analyzes the stability of self-enforcing environmental agreements (IEAs) when the coalition formed by the signatory countries plays Nash. In accordance with previous environmental literature we show that there exists a unique self-enforcing IEA consisting of two or three signatory countries if emissions tax rates are s...
متن کاملA Quantitative Analysis of Tax Competition v. Tax Coordination under Perfect Capital Mobility
Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative prices, the wealth distribution and tax revenue. This paper studies the interaction of these externalities in a dynamic, general equilibrium environment and its effects on quantitative outcomes of tax competition in one-shot games over capital income taxes between two governments t...
متن کاملTax Evasion and Coordination
We consider corporate tax evasion as a decision a¤ecting business partners. There are costs of uncoordinated tax reports, both in terms of catching inspectorsattention and running accounts. If these costs are small, there exist a unique Nash equilibrium of the game between the tax authority and a population of heterogenous rms. In this equilibrium, the miscoordination costs enhance non-compli...
متن کاملEnforcing ‘Self-Enforcing’ International Environmental Agreements
Theoretical analyses of international environmental agreements (IEAs) have typically employed the concept of self-enforcing agreements to predict the number of parties to such an agreement. The term self-enforcing, however, is a bit misleading. The concept refers to the stability of cooperative agreements, not to enforcing these agreements once they are in place. Most analyses of IEAs simply ig...
متن کاملCapital Mobility and Tax Competition
This text surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic investment and whether welfare gains can be achieved through international tax coordination. Our anal...
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ژورنال
عنوان ژورنال: Journal of Business Economics
سال: 2018
ISSN: 0044-2372,1861-8928
DOI: 10.1007/s11573-018-0895-7