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Public goods, international trade, and tax competition

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  • Haufler, Andreas

Abstract

The paper sets up an analytical framework within which the arguments for centralized vs. decentralized tax policy can be represented and weighed against each other. Two aspects of the debate are considered: first, the global welfare effects of 'harmonizing' tax reforms are discussed when preferences for public goods differ across countries and non-distorting taxes are not available. Second, the welfare implications of tax competition and tax harmonization are evaluated in a setting where both fiscal and political externalities (Leviathantype governments) exist.

Suggested Citation

  • Haufler, Andreas, 1992. "Public goods, international trade, and tax competition," Discussion Papers, Series II 188, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:188
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    References listed on IDEAS

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    Cited by:

    1. Lorz, Jens Oliver, 1993. "Der Wettbewerb um international mobiles Kapital: Auswirkungen auf die nationale Finanzpolitik und die intertemporale Kapitalallokation," Kiel Working Papers 608, Kiel Institute for the World Economy (IfW Kiel).

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