Por favor, use este identificador para citar o enlazar a este item:
http://hdl.handle.net/10261/57867
COMPARTIR / EXPORTAR:
SHARE CORE BASE | |
Visualizar otros formatos: MARC | Dublin Core | RDF | ORE | MODS | METS | DIDL | DATACITE | |
Título: | Information sharing and tax competition among governments |
Autor: | Bacchetta, Philippe; Espinosa, María Paz | Fecha de publicación: | 1995 | Editor: | Elsevier | Citación: | Journal of International Economics 39(1-2): 103-121 (1995) | Resumen: | The residence-based principle has been proposed as a second-best measure to the full international coordination of capital tax policies. This system requires that tax authorities have full information about the foreign investments of their residents. However, the degree of information transmission among governments can be considered as a strategic variable. We show that under some features of the tax system there will not be any information sharing, while there are institutional arrangements under which governments may transmit partial information for strategic purposes. We also show that full information sharing is not necessarily a Pareto optimum. © 1995. | URI: | http://hdl.handle.net/10261/57867 | DOI: | 10.1016/0022-1996(94)01356-W | Identificadores: | doi: 10.1016/0022-1996(94)01356-W issn: 0022-1996 |
Aparece en las colecciones: | (IAE) Artículos |
Ficheros en este ítem:
Fichero | Descripción | Tamaño | Formato | |
---|---|---|---|---|
accesoRestringido.pdf | 15,38 kB | Adobe PDF | Visualizar/Abrir |
CORE Recommender
SCOPUSTM
Citations
52
checked on 22-abr-2024
WEB OF SCIENCETM
Citations
42
checked on 27-feb-2024
Page view(s)
318
checked on 24-abr-2024
Download(s)
116
checked on 24-abr-2024
Google ScholarTM
Check
Altmetric
Altmetric
NOTA: Los ítems de Digital.CSIC están protegidos por copyright, con todos los derechos reservados, a menos que se indique lo contrario.