Tax Harmonization and Tax Competition when Countries Differ in Size

Name: Tax Harmonization and Tax Competition when Countries Differ in Size
Brand: LAP Lambert Academic Publishing
SKU: 9783846550458
Price: 183.74 PLN
Availability: InStock

Country Size, Tax Harmonization and Tax Competition under Destination and Origin Principles of Taxation

Autor: Marine Achelashvili

Język:

Oprawa: Miękka

Wydawca: LAP Lambert Academic Publishing

Dostępność: Dostępna u dostawcy

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This research studies the relationship between country size, tax harmonization and tax competition....

Informacje o książce

Autor

Marine Achelashvili

Język

Angielski

Oprawa

Książka - Miękka

Data wydania

2011

strony

EAN

9783846550458

Enbook ID

06854960

Wydawca

LAP Lambert Academic Publishing

Waga

119

Wymiary

150 x 220 x 4

Pełny opis

This research studies the relationship between country size, tax harmonization and tax competition. The welfare consequences of the tax harmonization (the convergence of tax rates towards a common tax vector) has been shown to critically depend on the tax principles under consideration: The destination-based harmonization of commodity taxes, starting from the non-cooperative equilibrium, always makes one country better off and may be Pareto-improving; whereas the origin-based tax harmonization leads to a strict Pareto-worsening. This research introducing the country asymmetries (countries differ in size) and a more general tax-harmonizing reform also shows that the desirability of tax harmonization is independent of the country size. The research has shown that the Nash equilibrium taxes depend, crucially, on the size of countries and on the principle of taxation. The relative country size determines the values of endogenous variables including the Nash equilibrium taxes. The level of the taxes and tendencies of their changes critically depend on the relationships of exogenous parameters of the models.

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Tax Harmonization and Tax Competition when Countries Differ in Size

Country Size, Tax Harmonization and Tax Competition under Destination and Origin Principles of Taxation

Informacje o książce

Pełny opis

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