Tax competition under the threat of capital flight

被引：4
|
作者：
Yang, Y
机构：
[1] Department of Economics, University of Michigan, Ann Arbor
来源：
ECONOMICS LETTERS | 1996年 / 53卷 / 03期
关键词：
capital flight; private consumption; public consumption; tax competition;
D O I：
10.1016/S0165-1765(96)00932-9
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
A tax competition model has been constructed in this paper. We have found that tax distortions can result from the mere threat of capital flight and the ensuing tax competition, even though inefficient allocation of the world capital resources may no longer be a problem.
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页码：323 / 329
页数：7
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