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Coordination of Capital Taxation Among a Large Number of Asymmetric Countries

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  • van Ypersele, T.P.M.C.

    (Tilburg University, School of Economics and Management)

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  • van Ypersele, T.P.M.C., 1998. "Coordination of Capital Taxation Among a Large Number of Asymmetric Countries," Other publications TiSEM ec57816e-2a3c-40e7-8a2e-8, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:ec57816e-2a3c-40e7-8a2e-8b8d86919856
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    1. Gordon, Roger H & Bovenberg, A Lans, 1996. "Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation," American Economic Review, American Economic Association, vol. 86(5), pages 1057-1075, December.
    2. Torsten Persson & Guido Tabellini, 1992. "The Politics of 1992: Fiscal Policy and European Integration," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 59(4), pages 689-701.
    3. Bucovetsky, Sam & Wilson, John Douglas, 1991. "Tax competition with two tax instruments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 333-350, November.
    4. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
    5. Roger H. Gordon, 1983. "An Optimal Taxation Approach to Fiscal Federalism," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(4), pages 567-586.
    6. Cremer, Helmuth & et al, 1996. "Mobility and Redistribution: A Survey," Public Finance = Finances publiques, , vol. 51(3), pages 325-352.
    7. Huizinga, Harry & Nielsen, Soren Bo, 2002. "The coordination of capital income and profit taxation with cross-ownership of firms," Regional Science and Urban Economics, Elsevier, vol. 32(1), pages 1-26, January.
    8. Jack Mintz & Henry Tulkens, 2006. "Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income," Springer Books, in: Parkash Chander & Jacques Drèze & C. Knox Lovell & Jack Mintz (ed.), Public goods, environmental externalities and fiscal competition, chapter 0, pages 507-532, Springer.
    9. Torsten Persson, 1992. "Politics and economic policy," Discussion Paper / Institute for Empirical Macroeconomics 62, Federal Reserve Bank of Minneapolis.
    10. Wilson, John Douglas, 1987. "Trade, Capital Mobility, and Tax Competition," Journal of Political Economy, University of Chicago Press, vol. 95(4), pages 835-856, August.
    11. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.
    12. Razin, Assaf & Sadka, Efraim, 1991. "International tax competition and gains from tax harmonization," Economics Letters, Elsevier, vol. 37(1), pages 69-76, September.
    13. Bucovetsky, S., 1991. "Asymmetric tax competition," Journal of Urban Economics, Elsevier, vol. 30(2), pages 167-181, September.
    14. GRAZZINI, Lisa & van YPERSELE, Tanguy, 1997. "Tax harmonisation and political competition," LIDAM Discussion Papers CORE 1997054, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    15. LOPEZ, Salvador & MARCHAND, Maurice & PESTIEAU, Pierre, 1996. "A Simple Two-Country Model of Redistributive Capital Income Taxation," LIDAM Discussion Papers CORE 1996025, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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    Cited by:

    1. Rodrik, D. & van Ypersele, T.P.M.C., 1999. "When does International Capital Mobility Require Tax Coordination?," Discussion Paper 1999-27, Tilburg University, Center for Economic Research.
    2. Rodrik, Dani & van Ypersele, Tanguy, 2001. "Captial mobility, distributive conflict and international tax coordination," Journal of International Economics, Elsevier, vol. 54(1), pages 57-73, June.
    3. André Fourçans & Thierry Warin, 2001. "Tax Harmonization versus Tax Competition in Europe: A Game Theoretical Approach," Cahiers de recherche CREFE / CREFE Working Papers 132, CREFE, Université du Québec à Montréal.

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