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dc.contributor.authorEggert, Wolfgangen_US
dc.contributor.authorKolmar, Martinen_US
dc.date.accessioned2009-01-29T16:29:48Z-
dc.date.available2009-01-29T16:29:48Z-
dc.date.issued2003en_US
dc.identifier.urihttp://hdl.handle.net/10419/23558-
dc.description.abstractThis paper examines information sharing between governments in an optimaltaxation framework. We present a taxonomy of alternative systems of international capital-income taxation and characterize the choice of tax rates and information exchange. The model reproduces the conclusion of the previous literature that integration of international capital markets may lead to the under-provision of publicly provided goods. However, different to the existing literature under-provision occurs because of inefficiently coordinated expectations. We show that there exists a second equilibrium with an efficient level of public-good provision and complete and voluntary information exchange between national tax authorities.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesDiscussion paper series / Universität Konstanz, Center of Finance and Econometrics (CoFE) 03/07en_US
dc.subject.jelH21en_US
dc.subject.jelF42en_US
dc.subject.jelF20en_US
dc.subject.ddc330en_US
dc.subject.keywordtax competitionen_US
dc.subject.keywordinformation exchangeen_US
dc.subject.stwKapitalertragen_US
dc.subject.stwInternationaler Finanzmarkten_US
dc.subject.stwInformationsverhaltenen_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwÖffentliches Guten_US
dc.subject.stwTheorieen_US
dc.subject.stwinformation sharingen_US
dc.titleThe Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradoxen_US
dc.typeWorking Paperen_US
dc.identifier.ppn477672612en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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