Tax Evasion, Tax Competition and the Gains From Nondiscrimination: the Case of Interest Taxation in Europe
用博弈论分析欧洲利息税中的逃税问题，发现非合作决策导致囚徒困境，各国歧视性征税反而让资本成功逃税；若各国不歧视，税收竞争会减少逃税。
This paper uses a game–theoretic approach to analyse the taxation of interest income in Europe in the presence of tax evasion. The model allows us to assess the success of various reform proposals. We argue that the tax treatment of nonresidents' interest income plays a crucial role. When decisions on discrimination and on withholding tax rates are made non‐cooperatively, the outcome is similar to a prisoners' dilemma. All countries discriminate, but in equilibrium internationally mobile portfolio capital evades taxation successfully. In contrast, if all governments did not discriminate, tax competition leads to less tax evasion.