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A general model of international tax competition with applications

Azacis, Helmuts and Collie, David 2021. A general model of international tax competition with applications. Cardiff Economics Working Papers, Cardiff University. Available at: https://ideas.repec.org/p/cdf/wpaper/2021-31.html

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Abstract

A general version of the ZMW model of international tax competition is presented that confirms and extends the results of the existing literature about the choice of tax policy instruments in the symmetric case when the tax externality is positive for both countries. In the asymmetric case when the tax externality is positive for one country and negative for the other country, it is shown that the results are reversed. This demonstrates the importance of the sign of the tax externality in models of international tax competition. This general model is then used to analyse a couple of policy-relevant applications: depreciation allowances and interest payment deductibility.

Item Type: Monograph (UNSPECIFIED)
Date Type: Published Online
Status: Published
Schools: Business (Including Economics)
Publisher: Cardiff University
ISSN: 1749-6101
Date of First Compliant Deposit: 17 January 2022
Last Modified: 12 May 2022 18:35
URI: https://orca.cardiff.ac.uk/id/eprint/146723

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