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International Tax Problems: Between Coordination and Competition

International Tax Problems: Between Coordination and Competition Pascal Salin 0 1. Introduction Why are there international tax problems? Just because nations do exist. A nation can be defined as a specific area in which a government benefits from a position of monopoly to use legal coercion, which, in particular, allows it to raise taxes. Now, individuals want to move or to trade from one nation to the other. These individual wants may be impaired by the existence of national tax systems. Conversely, the national tax monopolies of governments may be alleviated by the existence of international flows of men and goods. Thus, international tax problems stem, on the one hand, from the shock between the free wants of individuals and the coercion exerted by states and, on the other hand, from possible diverging targets of national governments. In the present paper we first adopt a positive approach to international tax problems, in order to develop some general statements about the influence of national tax systems on international flows of commodities and factors of production. These general statements will help in evaluating normative approaches to international tax problems, in particular the two polar cases of tax competition and tax coordination. A previous version of the present http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal des Économistes et des Études Humaines de Gruyter

International Tax Problems: Between Coordination and Competition

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Publisher
de Gruyter
Copyright
Copyright © 1994 by the
ISSN
2194-5799
eISSN
2153-1552
DOI
10.1515/jeeh-1994-0101
Publisher site
See Article on Publisher Site

Abstract

Pascal Salin 0 1. Introduction Why are there international tax problems? Just because nations do exist. A nation can be defined as a specific area in which a government benefits from a position of monopoly to use legal coercion, which, in particular, allows it to raise taxes. Now, individuals want to move or to trade from one nation to the other. These individual wants may be impaired by the existence of national tax systems. Conversely, the national tax monopolies of governments may be alleviated by the existence of international flows of men and goods. Thus, international tax problems stem, on the one hand, from the shock between the free wants of individuals and the coercion exerted by states and, on the other hand, from possible diverging targets of national governments. In the present paper we first adopt a positive approach to international tax problems, in order to develop some general statements about the influence of national tax systems on international flows of commodities and factors of production. These general statements will help in evaluating normative approaches to international tax problems, in particular the two polar cases of tax competition and tax coordination. A previous version of the present

Journal

Journal des Économistes et des Études Humainesde Gruyter

Published: Mar 1, 1994

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