Brangewitz, Sonja; Brockhoff, Sarah - Department Volkswirtschaftslehre, Fachbereich für … - 2012
This paper analyzes the stability of capital tax harmonization agree- ments in a stylized model where countries have formed coalitions which set a common tax rate in order to avoid the inefficient fully non- cooperative Nash equilibrium. In particular, for a given coalition struc- ture we study...