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...
محفوظ في:
الحاوية / القاعدة: | MAGKS - Joint Discussion Paper Series in Economics (Band 18-2008) |
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المؤلف الرئيسي: | |
التنسيق: | Arbeit |
اللغة: | الإنجليزية |
منشور في: |
Philipps-Universität Marburg
2008
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الموضوعات: | |
الوصول للمادة أونلاين: | PDF النص الكامل |
الوسوم: |
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الملخص: | 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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تدمد: | 1867-3678 |
DOI: | 10.17192/es2023.0205 |