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dc.contributor.authorΚαμμάς, Παντελήςel
dc.contributor.authorPhilippopoulos, A.en
dc.date.accessioned2015-11-24T17:05:24Z-
dc.date.available2015-11-24T17:05:24Z-
dc.identifier.issn1610-241X-
dc.identifier.urihttps://olympias.lib.uoi.gr/jspui/handle/123456789/11314-
dc.rightsDefault Licence-
dc.subjectcapital mobilityen
dc.subjecttax competitionen
dc.subjectpublic goodsen
dc.subjectwelfareen
dc.subjectcoordinationen
dc.subjectcompetitionen
dc.subjectmodelsen
dc.subjectratesen
dc.titleThe Role of International Public Goods in Tax Cooperationen
heal.typejournalArticle-
heal.type.enJournal articleen
heal.type.elΆρθρο Περιοδικούel
heal.identifier.primaryDOI 10.1093/cesifo/ifp025-
heal.identifier.secondary<Go to ISI>://000278232600006-
heal.identifier.secondaryhttp://cesifo.oxfordjournals.org/content/56/2/278.full.pdf-
heal.languageen-
heal.accesscampus-
heal.recordProviderΠανεπιστήμιο Ιωαννίνων. Σχολή Οικονομικών και Κοινωνικών Επιστημών. Τμήμα Οικονομικών Επιστημώνel
heal.publicationDate2010-
heal.abstractWe provide a quantitative assessment of the welfare cost of tax competition or, equivalently, the welfare benefit of international tax policy cooperation. We use a simple multi-country general equilibrium model of a world economy, in which there are two types of cross-country spillovers: the first one generated by the international capital mobility and, the second one, by the presence of international public goods. In the absence of international public goods, although welfare in the non-cooperative case is typically lower than in the cooperative case, the welfare difference is negligible quantitatively. Things change drastically, both quantitatively and qualitatively, once we introduce international public goods. Now, there can be big benefits from cooperation and welfare effects cease to be monotonic. (JEL classification codes: F02, H2, H4).en
heal.journalNameCesifo Economic Studiesen
heal.journalTypepeer reviewed-
heal.fullTextAvailabilityTRUE-
Appears in Collections:Άρθρα σε επιστημονικά περιοδικά ( Ανοικτά) - ΟΕ

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