International Tax Coordination: Regionalism Versus Globalism

@article{Srensen2001InternationalTC,
  title={International Tax Coordination: Regionalism Versus Globalism},
  author={Peter Birch S{\o}rensen},
  journal={Public Economics eJournal},
  year={2001}
}
  • P. Sørensen
  • Published 1 May 2001
  • Economics
  • Public Economics eJournal
View on SSRN
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140 Citations
Highly Influential Citations
8
Background Citations
55
Methods Citations
15
Results Citations
4

140 Citations

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References

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A large part of the literature on tax competition argues that capital tends to be undertaxed if there is no international coordination of tax policies. This result constitutes an important…
Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size
Closer international integration is putting increasing pressure on existing national tax structures. this paper uses a simple two-country model to address a range of policy concerns that consequently…
International Tax Competition and Gains from Tax Harmonization
Tax competition with interregional differences in factor endowments
A theory of interregional tax competition
The International Macroeconomics of Taxation and the Case Against European Tax Harmonization
The theory of international macroeconomics shows that domestic tax policy in a global economy affects foreign economic conditions via complex, dynamic interactions through relative prices, tax…
The case for international tax co‐ordination reconsidered
In a world of high capital mobility, governments may be tempted to undercut each other's capital income taxes to attract capital from abroad. Since such tax competition may have detrimental effects…
Tax competition with two tax instruments
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A central message of the tax competition literature is that independent governments engage in wasteful competition for scarce capital through reductions in tax rates and public expenditure levels.…
Tax coordination in the European Union: What are the issues?
Summary In principle it is not necessary to harmonise tax policies in the EU to avoid tax distortions to the location of economic activity within the single market. If indirect taxes were always…
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