文章基本信息

标题：Income distribution and tax competition
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作者：Kjetil Bjorvatn Alexander W.Cappelen
期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2001
卷号：2001
出版社：Bergen
摘要：The literature on international tax competition has shown how increased international mobility of the tax base may create a down- ward pressure on tax rates and give rise to increased inequality in disposable income. This paper endogenises the mobility of the tax base, explaining mobility as a function of the pre-tax income distribu- tion. We show that increased pre-tax income inequality may reduce the ability of governments to carry out redistributive policies. More- over, increased inequality in one country may also negatively aﬀect the ability of other countries to carry out such policies. The mechanisms suggested here provide one explanation of the empirical observation that countries with an egalitarian pre-tax income structure typically have a more redistributive tax system than more inegalitarian coun- tries
关键词：Tax competition; income distribution