期刊名称：CORE Discussion Papers / Center for Operations Research and Econometrics (UCL), Louvain
出版年度：2002
卷号：2002
出版社：Center for Operations Research and Econometrics (UCL), Louvain
摘要：Most work on tax competition argues that mobile factors tend to
be undertaxed except if there is coordination of tax policies. Full co-
ordination is not however always feasible, and as a consequence some
measures of partial coordination have been proposed such as minimal
witholding taxes on interest income. We show that partial coordi-
nation can be in some instances welfare worsening and that then no
coordination is to be preferred.
