This paper examines information sharing between governments in an optimal taxation framework. We present a taxonomy of alternative systems of international capital income taxation and characterize the choice of tax rates and information exchange. The model reproduces the conclusion of the...

Eine höhere Besteuerung der Reichen kann nur dann Ungleichheit begrenzen, wenn sie konsequent durchgesetzt wird. Deshalb beschäftigt sich dieser Beitrag mit der internationalen Kooperation gegen Steuerflucht. Es wird erörtert, welche Formen von Steuerflucht, -vermeidung und -wettbewerb es...

The issue of capital tax competition in source-based capital taxes is viewed to be unproblematic if residence-based capital taxation exists. The sustainability, however, of residence-based capital taxation depends on the co-operation of source countries to assist in collecting tax revenues that...

We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...