Implementing tax coordination

Tax Evasion and Coordination

We consider corporate tax evasion as a decision a¤ecting business partners. There are costs of uncoordinated tax reports, both in terms of catching inspectors’attention and running accounts. If these costs are small, there exist a unique Nash equilibrium of the game between the tax authority and a population of heterogenous …rms. In this equilibrium, the miscoordination costs enhance non-compli...

Implementing a Progressive Consumption Tax

International Tax Competition and Coordination

This paper aims to provide a comprehensive survey of the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the...

Regional Tax Coordination and Foreign Direct Investment Regional Tax Coordination and Foreign Direct Investment *

The paper analyzes the effects of a regionally coordinated profit tax in a model with three active countries, one of which is not part of the union, and a globally mobile firm. We show that regional tax coordination can lead to two types of welfare gains. First, for investments that would take place in the region in the absence of coordination, this measure can transfer location rents from the ...

Implementing Automatic Coordination on Networks of Workstations

Distributed shared objects are a well known approach to achieve independence of the memory model for parallel programming. The illusion of shared (global) objects is a convenient abstraction which leads to ease of programming on both kinds of parallel architectures, shared memory and distributed memory machines. In this paper, we present several different implementation variants for distributed...