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Forschungspapier

Mobile tax base as a global common

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Zitation

Konrad, K. A. (2007). Mobile tax base as a global common. CESifo Working Paper, No. 2144.


Zitierlink: http://hdl.handle.net/11858/00-001M-0000-0024-3AA5-4
Zusammenfassung
If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use. I analyse how such activities interact with Bertrand tax competition if the size of the group of loyal and non-loyal citizens or investors is endogenous. Further I consider the implications of tax harmonization and minimum taxes for these types of non-price competition. Home attachment reduces the intensity of tax competition, but generates a strategic disadvantage for the country that invests much in such home attachment. Harmonization of taxes and high minimum taxes can intensify countries’ investment in home attachment.