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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Pubblicato in:MAGKS - Joint Discussion Paper Series in Economics (Band 18-2008)
Autore principale: Wrede, Matthias
Natura: Arbeit
Lingua:inglese
Pubblicazione: Philipps-Universität Marburg 2008
Soggetti:
Agglomeration
fiscal equalization
tax competition
Wirtschaft
Economics
Accesso online:PDF Full Text
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Riassunto: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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