• Corpus ID: 5882167

Draft International Tax Competition and Coordination

@inproceedings{Keen2012DraftIT,
  title={Draft International Tax Competition and Coordination},
  author={Michael Keen and Kai A. Konrad},
  year={2012}
}
This paper aims to provide a comprehensive survey o f the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the Keen-Kanbur model an d then survey frameworks to analyze countries’ bidding for firms, tax rate… 
tax.mpg.de

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  • M. Keen
  • Economics
    National Tax Journal
  • 2001
A key feature of the recent EU and OECD standards for good behavior in international taxation is a presumption against preferential tax regimes (such as those offering advantageous treatment to…
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