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    题名: Asymmetric tax competition in the presence of lobbying
    作者: Lai,Yu-Bong
    賴育邦
    贡献者: 政大財政系
    关键词: Capital mobility;Globalization;Interest groups;Political economy;Public good;Tax competition
    日期: 2012-11
    上传时间: 2013-08-26 16:11:30 (UTC+8)
    摘要: This paper incorporates the influence of interest groups into the asymmetric tax competition model to explain the phenomenon that small countries do not necessarily set lower capital tax rates than large countries. In addition to the effciency effect considered by the standard model, which leads the smaller country to
    set a lower capital tax rate, this present paper also takes account of the political effect arising from lobbying. We show that the smaller country may face less downward political pressure. If the political effect outweighs the efficiency effect, then the smaller country sets a higher tax rate than the larger country. This result has several welfare implications, which are in contrast to the conventional consequences.
    關聯: International Tax and Public Finance
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1007/s10797-012-9258-4
    DOI: 10.1007/s10797-012-9258-4
    显示于类别:[財政學系] 期刊論文

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