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    題名: Tax Havens, Income Shifting, and Redistributive Taxation
    作者: 賴育邦
    Lai, Yu-Bong
    貢獻者: 財政系
    日期: 2019
    上傳時間: 2018-12-19 17:10:40 (UTC+8)
    摘要: This paper investigates the effects of tax havens on nonhaven countries’ redistributive policies. We consider that a nonhaven country contains individuals with different labor productivities. A tax is imposed on the income, and the revenues are evenly distributed. The tax rate is determined by majority voting, which reflects the median voter’s preferences. The presence of havens gives rise to the mobility of tax bases, which may increase the nonhaven country’s tax rate in two ways. First, it leads to a median voter with a lower productivity; second, it may enlarge the marginal tax revenue from raising the tax rate. In addition, we find that a stricter antihavens regulation may lower the tax rate. We further show that income shifting is likely to reduce the amount of the transfers. The case of tax evasion is also taken into consideration.
    關聯: Journal of Public Economic Theory
    資料類型: article
    DOI 連結: https://doi.org/10.1111/jpet.12335
    DOI:  10.1111/jpet.12335
    顯示於類別:[財政學系] 期刊論文


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