The Theory of International Tax Competition and Coordination
The Theory of International Tax Competition and Coordination
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国际税收竞争与协调理论
DOI：
10.2139/ssrn.2111895
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发表时间：
2014
期刊：
影响因子：
--
通讯作者：
Kai A. Konrad
中科院分区：
文献类型：
--
作者：
M. Keen;Kai A. Konrad
本章概述了国际税收竞争与协调的理论，在过去的30年里，国际税收竞争与协调的理论得到了长足的发展，这与国际税收竞争与协调这一主题日益增长的政策重要性相匹配。它侧重于资本收入的税收，强调问题不仅与生产资本的流动有关-这是最早的文献中的主要关注点-而且与账面利润的转移有关。它列出，评估，并作为一个统一的框架，在该地区的两个主力模型使用。在讨论了不受约束的税收竞争下的非合作均衡的福利属性和比较静态之后，本章分析了协调的关键问题（例如，在国家子集内）和一系列具体主题（例如避税地的性质和影响）。
This chapter surveys the theory of international tax competition and coordination, which, matching the increasing policy importance of the topic, has grown substantially over the last thirty years. It focuses on the taxation of capital income, stressing that issues arise not only in relation to movements of productive capital – the primary concern in the earliest literature – but also in relation to the shifting of paper profits. It sets out, assesses, and uses as a unifying framework, the two workhorse models in the area. After discussing the welfare properties and comparative statics of non-cooperative equilibria under unconstrained tax competition, the chapter analyses key issues of coordination (within subsets of countries, for instance) and a range of specific topics (such as the nature and impact of tax havens).
联邦制、薄弱的机构和外国直接投资的竞争
影响因子：
1
作者：
Kessing;Sebastian;Kai A. Konrad;Christos Kotsogiannis
通讯作者：
Christos Kotsogiannis