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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Bibliografski detalji
Izdano u:MAGKS - Joint Discussion Paper Series in Economics (Band 18-2008)
Glavni autor: Wrede, Matthias
Format: Arbeit
Jezik:engleski
Izdano: Philipps-Universität Marburg 2008
Teme:
Agglomeration
fiscal equalization
tax competition
Wirtschaft
Economics
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Opis
Sažetak: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
Digitalni identifikator objekta:10.17192/es2023.0205

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