Does equalization transfer enhance partial tax cooperation?

作者：Wang, Wenming^*; Kawachi, Keisuke; Ogawa, Hikaru

来源：International Review of Economics & Finance, 2017, 51: 431-443.

DOI：10.1016/j.iref.2017.06.009

• Partial tax cooperation
• Full equalization transfer
• Partial equalization transfer
• Repeated game

This paper analyzes the effect of equalization transfer scheme on partial tax cooperation condition in a repeated game setting. It is shown that in order to achieve partial tax cooperation between two capital-rich (exporting) countries, the full equalization transfer scheme is superior to the partial equalization transfer scheme, whereas in order to achieve partial tax cooperation between two capital-poor (importing) countries, the partial equalization transfer scheme is superior to the full equalization transfer scheme.

• 出版日期2017-9
• 单位湖南大学