Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/23558
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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 optimaltaxationframework. We present a taxonomy of alternative systems of internationalcapital-income taxation and characterize the choice of tax rates andinformation exchange. The model reproduces the conclusion of the previousliterature that integration of international capital markets may lead to theunder-provision of publicly provided goods. However, different to the existingliterature under-provision occurs because of inefficiently coordinated expectations.We show that there exists a second equilibrium with an efficient level ofpublic-good provision and complete and voluntary information exchange betweennational tax authorities.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseries|aDiscussion paper series / Universität Konstanz, Center of Finance and Econometrics (CoFE) |x03/07en_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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