Non-binding minimum taxes may foster tax competition

Kai A. Konrad

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Non-binding minimum taxes may foster tax competition

机译：不具有约束力的最低税收可能会促进税收竞争

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In a Stackelberg framework of capital income taxation it is shown that imposing a minimum tax rate that is lower than all countries' equilibrium tax rates in the unconstrained non-cooperative equilibrium may reduce equilibrium tax rates in all countries.

机译：在斯塔克伯格资本所得税的框架中，表明在无约束的非合作均衡中施加低于所有国家均衡税率的最低税率可能会降低所有国家的均衡税率。

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来源
《Economics letters》 |2009年第2期|109-111|共3页
作者
Kai A. Konrad;
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作者单位

Department of Economics, Free University of Berlin, Germany Social Science Research Center Berlin (WZB), Germany WZB, Reichpietschufer 50, D-10785 Berlin, Germany;

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原文格式 PDF
正文语种 eng
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关键词
tax competition; minimum tax; tax coordination; stackelberg;

机译：税收竞争;最低税税收协调;Stackelberg;

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7. Non-binding minimum taxes may foster tax competition [O] . Konrad Kai A. 100

机译：不具约束力的最低税收可能促进税收竞争

Non-binding minimum taxes may foster tax competition

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