Between Tax Competition and Harmonisation. A Survey on Tax Coordination.

Klaus Vondra

Publikation: Working/Discussion PaperWU Working Paper

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Abstract

This paper gives an overview on the research done in the fields of tax competition, coordination and harmonisation. The survey is divided in two main parts, in the first section we compare the standard tax competition literature that sees tax competition as a bad, to public choice contributions that advocate tax reductions. In the second part we consider theories of endogenous growth, which focus on analysing the taxation question. After introducing the fundamental contributions, we discuss extensions in the line of an open economy, an OLG setting and the transitional dynamics in greater detail. (author's abstract)
OriginalspracheEnglisch
ErscheinungsortVienna
HerausgeberSFB International Tax Coordination, WU Vienna University of Economics and Business
PublikationsstatusVeröffentlicht - 2006

Publikationsreihe

NameDiscussion Papers SFB International Tax Coordination
Nr.18

WU Working Paper Reihe

  • Discussion Papers SFB International Tax Coordination

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