Tax Competition and the Distribution of Income*
构建了一个两国两阶级的不对称资本税收竞争模型，发现小国穷人能从税收竞争中获益，但会接受更少的国内收入再分配，从而加剧国家间收入不平等。
Abstract In this paper, we provide a two‐country, two‐class model of asymmetric capital tax competition. We show formally that poor people living in small countries can benefit from capital tax competition and therefore they are in favor of it. In order to benefit from capital inflow from larger countries, poor people in smaller countries accept less within‐country income redistribution. As a consequence, between‐country income inequality is increased by tax competition.