Public Goods and Tax Policy
The role of international public goods in tax cooperation
... international tax policy ...international public goods to a rather standard model of tax competition, the difference in tax policies is reflected to a big difference in welfare ...
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Public Goods and Tax Competition in a Two-Sided Market
... PUBLIC GOODS AND TAX COMPETITION IN A TWO-SIDED MARKET Christos Kotsogiannis † and Konstantinos Serfes ‡ This version: September 8, 2008 Abstract: A rather neglected issue in the tax ...
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"Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods"
... the tax policy when n → ∞ ...the tax rate will not affect the after- tax rate of return on capital but will only affect the common labor income once n → ∞ ...over tax rates t ...
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The primary purpose of a tax system is to support public goods and services. State and local taxes
... implementing tax policies like the two mentioned above. Any tax policy change will have a direct impact on revenues, and policymakers must weigh the benefi t of policies such as these against ...
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Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens
... model, tax enforcement policies can specifically refer to any multinational tax regulations such as, for instance, the thin capitalization rules, the transfer-pricing rules, or controlled foreign ...
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Public Goods, Unemployment and Policy Coordination
... on tax competition and policy coordination typ- ically assumes that the labor market is competitive; a description less suitable for Europe, where trade unions have had a strong posi- tion in the labor ...
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Indirect Tax Reforms and Public Goods under Imperfect Competition
... indirect tax reforms have received considerable attention by both academics and policy ...consumption tax that keeps consumer price unchanged results in a more efficient allocation of resources, ...
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Literature Review on Importing Tax Policy of China’s Luxury Goods
... luxury goods’ consumption in China is ...luxury goods consumption in the ...luxury goods consumption in the world. At present, China’s luxury goods market in the “New Normal” faces a great ...
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Public provision of private goods, self-selection and income tax avoidance
... other goods, it is desirable to supplement a nonlinear income tax with public provision of private ...for goods which are substitutes (complements) for ...to tax analysis, we revisit ...
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Rural development policy and the provision of public goods: challenges for evaluation
... although this may mean simply the value of goods and services available to all members of society. The European Parliament adopted its report (Lyon, 2010) on CAP reform only after amending the definition of ...
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Optimal taxation, public goods and environmental policy with involuntary unemployment
... Ic rises substantially if the profit tax rate is small, the share of resources in production (e,t~ is large, labour is a better substitute for resources than the fixed faaor ( i.e. E~,.-[r] ...
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Growth, Congestion of Public Goods, and Second-Best Optimal Policy
... the policy instruments, such that the economy reaches the BGP ...income tax rate coupled with a relatively high share of public spending on public production services, the other, on the ...
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The Private Provision of International Impure Public Goods: the Case of Climate Policy
... a tax-transfer scheme that aims at addressing the under-provision problem associated with the private supply of international public goods and at bringing about Pareto optimal allocations ...global ...
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Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
... the tax-harmonizing reforms, is distributed in such a way that the inefficiency in global public good provision is ...conditions, tax harmonization results in a potential Pareto ...the tax ...
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Tax Competition and International Public Goods
... the tax competition literature is that tax rates are set too low in the Nash equilibrium to finance an efficient level of public consumption ...in public goods provision and show that ...
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On commodity tax harmonization and public goods provision
... commodity tax-vector in the home country by t and in the foreign one by T , the consumer price-vector is given by q = p + t for the home country and Q = p + T for the foreign ...eraire goods, we can write t ...
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Agglomeration, tax competition and local public goods supply.
... provided goods and local tax ...provided goods are provided in equal quantities to all residents and everyone pays the same ...for public goods. If potential immigrants are more ...
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On tax competition, public goods provision and jurisdictions’ size
... best tax strategy is to undercut the large country at ...in tax haven ...of public inputs outweighs the small country’s tax ...of public goods provision may be explained as ...
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Imperfect Competition, Indirect Tax Harmonization and Public Goods.
... the tax bases in the two ...which tax harmonization delivers a potential Pareto ...for public good provision in both countries follows the Samuelson rule and so Γ ′ , Γ ∗′ = ...the tax ...
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Environmental policy, public goods and the marginal cost of public funds
... If labour supply slopes upwards ( downwards), the marginaJ cost of pubGc funds falls ( rises) so pubGc consumption rises (falls) while private utility decreases ( increases).. The deteri[r] ...
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