Are Moderate Leviathans Harmful to Tax Coordination? - 10.1628/fa-2020-0003 - Mohr Siebeck
Wirtschaftswissenschaft

Jun-ichi Itaya, Chikara Yamaguchi

Are Moderate Leviathans Harmful to Tax Coordination?

Rubrik: Articles
FinanzArchiv (FA)

Jahrgang 76 () / Heft 2, S. 165-190 (26)
Publiziert 04.03.2020

26,00 € inkl. gesetzl. MwSt.
Artikel PDF
This study investigates how the sustainability of partial tax coordination among a subset of countries (i.e., a tax union) is affected when the governments' objective function is moderate Leviathan in that policymakers are neither entirely benevolent nor fully self-interested. We show that partial tax coordination is more likely to prevail either when moderate-Leviathan-type governments become more revenue-maximizing Leviathans or when more wasteful government expenditure is engaged in. Nevertheless, the well-being of the residents in the member countries of the tax union unambiguously deteriorates, while that in nonmember countries is ambiguous.
Personen

Jun-ichi Itaya Keine aktuellen Daten verfügbar.

Chikara Yamaguchi Keine aktuellen Daten verfügbar.