Business, Management and Accounting
8 years ago

Partial tax cooperation may not always enhance welfare, study finds.

RePEc: Research Papers in Economics
Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?
Holger Kächelein

Paper Summary

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The article explores whether it is beneficial for some regions to cooperate on taxes while others do not. By using a model and simulations, the researchers found that when regions are large, coordinating tax rates can be helpful. However, if only a few regions cooperate, it may lead to a loss in welfare.