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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 s...
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| 发表在: | MAGKS - Joint Discussion Paper Series in Economics (Band 18-2008) |
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| 主要作者: | |
| 格式: | Arbeit |
| 语言: | 英语 |
| 出版: |
Philipps-Universität Marburg
2008
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| 主题: | |
| 在线阅读: | PDF-Volltext |
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| 总结: | 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. |
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| ISSN: | 1867-3678 |
| DOI: | 10.17192/es2023.0205 |