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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/59174

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59174

Title:	Asymmetric tax competition in the presence of lobbying
Authors:	Lai,Yu-Bong 賴育邦
Contributors:	政大財政系
Keywords:	Capital mobility;Globalization;Interest groups;Political economy;Public good;Tax competition
Date:	2012-11
Issue Date:	2013-08-26 16:11:30 (UTC+8)
Abstract:	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.
Relation:	International Tax and Public Finance
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1007/s10797-012-9258-4
DOI:	10.1007/s10797-012-9258-4
Appears in Collections:	[財政學系] 期刊論文

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