Kiel Working Papers, Kiel Institute for World Economics
No 1256:
Tax Competition and Tax Revenues
Alfred Boss
Abstract: It is often feared that tax competition might lead to a
“race to the bottom”. The consequence of a decline of tax rates on capital
income would be shrinking capital income tax revenues and difficulties for
national governments to perform their usual tasks. The paper analyzes what
happened to tax revenues in a lot of OECD countries. It turns out that
taxes on capital income contribute to the financing of public expenditures
in a more or less unchanged extent; in addition, there are no significant
changes of the level and the structure of total tax revenues.
Keywords: Tax competition, „race to the bottom“, income tax revenues; (follow links to similar papers)
JEL-Codes: H20,; H87; (follow links to similar papers)
16 pages, July 2005
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