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dc.contributor.authorZissimos, Ben
dc.contributor.authorWooders, Myrna
dc.date.accessioned2013-07-01T10:29:52Z
dc.date.issued2007-09-22
dc.description.abstractWe show that, in a setting where tax competition promotes efficiency, variation in the extent to which firms can use public goods to reduce costs brings about a reduction in the intensity of tax competition. This in turn brings about a loss of efficiency. In this environment, a ‘minimum tax’ counters the reduction in the intensity of tax competition, thereby enhancing efficiency. ‘Split-the-difference’ tax harmonization also potentially enhances efficiency but would not be agreed upon by governments because it lowers the payoff to at least one of them. This paper also presents an explanation for how traditionally high-tax countries have continued to set taxes at a relatively high rate even as markets have become more integrated.en_GB
dc.identifier.citationVol. 92, Issue 5-6, pp. 1105 - 1121en_GB
dc.identifier.doi10.1016/j.jpubeco.2007.09.009
dc.identifier.urihttp://hdl.handle.net/10871/11466
dc.language.isoenen_GB
dc.publisherElsevieren_GB
dc.subjectAsymmetric equilibriumen_GB
dc.subjectCore-peripheryen_GB
dc.subjectTax competitionen_GB
dc.subjectTax harmonizationen_GB
dc.titlePublic good differentiation and the intensity of tax competitionen_GB
dc.typeArticleen_GB
dc.date.available2013-07-01T10:29:52Z
dc.identifier.issn0047-2727
dc.descriptionNOTICE: this is the author’s version of a work that was accepted for publication in Journal of Public Economics. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Journal of Public Economics Volume 92, Issues 5–6, June 2008, Pages 1105–1121. DOI 10.1016/j.jpubeco.2007.09.009en_GB
dc.identifier.journalJournal of Public Economicsen_GB


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