Who Benefits From Partial Tax Coordination
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Who Benefits from Partial Tax Coordination?
Author | : Yutao Han |
Publisher | : |
Total Pages | : 0 |
Release | : 2019 |
Genre | : |
ISBN | : |
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In this paper, we investigate whether partial tax coordination is beneficial to countries within and outside a tax union, in which countries are supposed to compete in taxes and infrastructure. Our results demonstrate that a subgroup of countries agreeing on a common tax rate can harm both member and nonmember states. This is in contrast to the classical findings that partial tax harmonisation is Pareto improving. When a minimum tax rate is imposed within a tax union, we demonstrate that it does not necessarily improve the welfare of the member countries. Moreover, both the high-tax and low-tax countries can be worse off. This conclusion is at odds with the classical result that a high-tax country benefits from the imposition of a lower tax bound.
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