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dc.contributor.authorEggert, Wolfgangen
dc.contributor.authorKolmar, Martinen
dc.date.accessioned2009-01-29T16:29:48Z-
dc.date.available2009-01-29T16:29:48Z-
dc.date.issued2003-
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
dc.language.isoengen
dc.publisher|aUniversity of Konstanz, Center of Finance and Econometrics (CoFE) |cKonstanzen
dc.relation.ispartofseries|aCoFE Discussion Paper |x03/07en
dc.subject.jelH21en
dc.subject.jelF42en
dc.subject.jelF20en
dc.subject.ddc330en
dc.subject.keywordtax competitionen
dc.subject.keywordinformation exchangeen
dc.subject.stwKapitalertragen
dc.subject.stwInternationaler Finanzmarkten
dc.subject.stwInformationsverhaltenen
dc.subject.stwSteuerwettbewerben
dc.subject.stwÖffentliches Guten
dc.subject.stwTheorieen
dc.subject.stwinformation sharingen
dc.titleThe Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox-
dc.typeWorking Paperen
dc.identifier.ppn477672612en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:cofedp:0307-

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