International tax competition and gains from tax harmonization

DOI10.1016/0165-1765(91)90245-GMaRDI QIDQ807438zbMATH OpenOpenAlexFDO

Authors Assaf Razin, Efraim Sadka

Publication date 1991

Published in Economics Letters (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1016/0165-1765(91)90245-g

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Cites work

• International tax competition and gains from tax harmonization
• Population size and the social welfare functions of Bentham and Mill

Cited in

(7)

• Capital taxation and production efficiency in an open economy
• Tax competition in a Bertrand model
• Dynamic optimal taxation in small open economies
• Tax evasion, tax competition and gains from nondiscrimination with equilibrium mixed strategies
• Capital income taxation, tax criteria, and intergenerational welfare
• The optimal taxation of savings and investment in an open economy
• International tax competition and gains from tax harmonization

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