Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/211579 
Year of Publication: 
1990
Series/Report no.: 
Bank of Finland Discussion Papers No. 4/1990
Publisher: 
Bank of Finland, Helsinki
Abstract: 
This paper surveys the theory ofinternational tax coordination. The first part of the paper discusses the optimal method of international double taxation relief from an equity and efficiency perspective. The second part surveys the modern game-theoretic approach to tax coordination, stressing the potential welfare gains from international cooperation in the field of tax policy. Finally, the third part of the paper reviews the theory of international coordination of indirect taxation.
Persistent Identifier of the first edition: 
ISBN: 
951-686-239-X
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.