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Business, taxation and welfare

Grant reference: RES-060-25-0033

Working paper details

Title Optimal income taxation with tax competition

Description This paper introduces tax competition for mobile labour into an optimal-taxation model with two skill levels and analyse a symmetric subgame- perfect Nash equilibrium of the game between two governments and two taxpayer populations

Url http://www.sbs.ox.ac.uk/centres/tax/papers/Pages/Paper%20WP1207.aspx

Language English

Primary contributor

Co-author Vilen Lipatov

Additional contributors

Co-author Alfons Weichenrieder

Additional details

Series number 12 July 2013

Is this item peer reviewed? No

Publisher Oxford University Centre for Business Taxation

Date of publication 20 March 2012

Place of publication Oxford

Series title Oxford University Centre for Business Taxation working paper

Cite this outcome

Citation Style:

Harvard

Lipatov, Vilen and Weichenrieder, Alfons (2012) Optimal income taxation with tax competition. 12 July 2013. Oxford: Oxford University Centre for Business Taxation.

Vancouver

Lipatov Vilen and Weichenrieder Alfons. Optimal income taxation with tax competition. 12 July 2013. Oxford: Oxford University Centre for Business Taxation; 2012.