文章基本信息

标题：The Impact of Fiscal Competition about International Double Taxation in a Nash Equilibrium Point of View
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作者：Trandafir Adina
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：2
语种：English
出版社：Ovidius University Press
摘要：This paper examines international tax rules,with respect to both corporate income tax rates and tax rules for double taxation. This article assumes that governments set nondiscriminatory tax rates on domestic- and foreign-sourced corporate income and can choose no tax allowance as the tax rule. Consequently,the Nash equilibrium outcomes contradict the intuition underlying previous studies: no tax allowance is chosen as the tax rule where world economic welfare can be maximized. The purpose of this paper is to examine the strategic impact of the tax policies of capital-importing and capital-exporting countries on international investment income.
关键词：fiscal rules;double taxation;tax rate;capital-exporting/importing country