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International tax competition and gains from tax harmonization

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Publication:807438
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DOI10.1016/0165-1765(91)90245-GzbMATH Open0729.91046OpenAlexW3123084297MaRDI QIDQ807438FDOQ807438


Authors: Assaf Razin, Efraim Sadka Edit this on Wikidata


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

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


Cited In (7)

  • International tax competition and gains from tax harmonization
  • Dynamic optimal taxation in small open economies
  • Capital taxation and production efficiency in an open economy
  • Tax competition in a Bertrand model
  • 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





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