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dc.contributor.authorVrijburg, Hendriken_US
dc.contributor.authorDe Mooij, Ruud A.en_US
dc.date.accessioned2010-02-09en_US
dc.date.accessioned2010-05-14T08:26:41Z-
dc.date.available2010-05-14T08:26:41Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/30742-
dc.description.abstractThis paper analyzes enhanced cooperation agreements in corporate taxation in a three country tax competition model where countries differ in size. We characterize equilibrium tax rates and the optimal tax responses due to the formation of an enhanced cooperation agreement. Conditions for strategic complementarity or strategic substitutability of tax rates are crucial for the welfare effects of enhanced cooperation. Simulations show that enhanced cooperation is unlikely to be feasible for small countries. When enhanced cooperation is feasible, it may hamper global harmonization. Only when countries are of similar size is global harmonization a feasible outcome.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2915en_US
dc.subject.jelE62en_US
dc.subject.jelF21en_US
dc.subject.jelH25en_US
dc.subject.jelH77en_US
dc.subject.ddc330en_US
dc.subject.keywordtax coordinationen_US
dc.subject.keywordasymmetryen_US
dc.subject.keywordenhanced cooperation agreementsen_US
dc.subject.keywordstrategic tax responseen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerharmonisierungen_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwMehr-Länder-Modellen_US
dc.subject.stwTheorieen_US
dc.titleEnhanced cooperation in an asymmetric model of tax competitionen_US
dc.typeWorking Paperen_US
dc.identifier.ppn618099883en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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