Agglomeration, tax competition, and fiscal equalization

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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Publicat a:MAGKS - Joint Discussion Paper Series in Economics (Band 18-2008)
Autor principal: Wrede, Matthias
Format: Arbeit
Idioma:anglès
Publicat: Philipps-Universität Marburg 2008
Matèries:
Agglomeration
fiscal equalization
tax competition
Wirtschaft
Economics
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Descripció
Sumari: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.
ISSN:1867-3678
DOI:10.17192/es2023.0205

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