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...

Szczegółowa specyfikacja

Zapisane w:
Opis bibliograficzny
Wydane w:MAGKS - Joint Discussion Paper Series in Economics (Band 18-2008)
1. autor: Wrede, Matthias
Format: Arbeit
Język:angielski
Wydane: Philipps-Universität Marburg 2008
Hasła przedmiotowe:
Agglomeration
fiscal equalization
tax competition
Wirtschaft
Economics
Dostęp online:PDF pełnotekstowe
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Opis
Streszczenie: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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