Agglomeration, tax competition, and fiscal equalization
نویسندگان
چکیده
منابع مشابه
Agglomeration , tax competition , and fiscal equalization
This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It shows that equalization of standardized tax revenue improves the spatial allocation of capital provided that agglomeration externalities are sufficiently strong. JEL Classification: R12, H71, H73.
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We study tax evasion and decentralized tax enforcement in a federal economy with mobile capital and the endogenous formation of multiregional companies. Regions use their enforcement policy as a strategic instrument to engage in fiscal competition. Within this framework, we analyze the uncoordinated policy choice under formula apportionment (FA) and compare it to the incentives which derive fro...
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متن کاملAsymmetric tax competition and fiscal equalization in a repeated game setting
Article history: Received 29 July 2014 Received in revised form 3 October 2015 Accepted 5 October 2015 Available online 22 October 2015 This paper examines the relationship between tax competition and fiscal equalization in a standard tax competition model with repeated actions, in which regions differ in per capita capital endowments and production technologies. In particular, it asks how a fi...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2013
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-013-9295-7