Title: Tax Competition and the Distribution of Income
Authors: Traub, Stefan  
Yang, Hongyan 
Affiliation: Volkswirtschaftslehre, insb. Behavioral Economics
n/a
Language: en
Subject (DDC): Wirtschaft
Subject: Capital Mobility
Inequality
Tax progression
Issue Date: 2019
Publisher: Blackwell Publishing Ltd
Document Type: Article
Journal / Series / Working Paper (HSU): Scandinavian Journal of Economics 
Document Version: acceptedVersion
Abstract: 
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
Rights: 4.0 deutsch
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