Title: Tax Competition and the Distribution of Income
Authors: Traub, Stefan 
Yang, Hongyan
Language: eng
Keywords: Capital Mobility;Inequality;Tax progression
Issue Date: 2019
Publisher: Blackwell
Document Type: Article
Journal / Series / Working Paper (HSU): Scandinavian Journal of Economics
In this paper, we provide a two-country, two-class model of asymmetric capital tax competition. We show formally that poor people living in small countries can benefit from capital tax competition and therefore they are in favor of it. In order to benefit from capital inflow from larger countries, poor people in smaller countries accept less within-country income redistribution. As a consequence, between-country income inequality is increased by tax competition. © The editors of The Scandinavian Journal of Economics 2019.
Organization Units (connected with the publication): Volkswirtschaftslehre, insb. Behavioral Economics 
ISSN: 0347-0520
Publisher DOI: 10.1111/sjoe.12343
Appears in Collections:3 - Reported Publications

Show full item record

CORE Recommender


checked on Sep 22, 2023

Google ScholarTM




Items in openHSU are protected by copyright, with all rights reserved, unless otherwise indicated.