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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Publié dans:MAGKS - Joint Discussion Paper Series in Economics (Band 18-2008)
Auteur principal: Wrede, Matthias
Format: Arbeit
Langue:anglais
Publié: Philipps-Universität Marburg 2008
Sujets:
Agglomeration
fiscal equalization
tax competition
Wirtschaft
Economics
Accès en ligne:Texte intégral en PDF
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Résumé: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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